What is the medical expense tax credit in Canada?

The Medical Expense Tax Credit (METC) is a non-refundable federal tax credit for eligible medical expenses exceeding a minimum threshold. For 2025, the threshold is the lesser of $2,759 or 3% of net income. Expenses above the threshold generate a 15% federal credit, plus a provincial credit at the lowest provincial rate.

What is the METC threshold for 2025?

The 2025 METC threshold is the lesser of: (a) 3% of your net income (line 23600), or (b) $2,759. For a $70,000 net income, 3% = $2,100, which is less than $2,759 — so the threshold is $2,100. Only expenses above this threshold count toward the credit.

What medical expenses are eligible for the METC in Canada?

Eligible expenses include: prescription drugs, dental work, orthodontics, prescription eyeglasses, hearing aids, medical devices, home modifications for disabilities, medical travel, private health insurance premiums, laser eye surgery, fertility treatments (IVF), service animals, licensed mental health therapy, and medical marijuana (with prescription). Over-the-counter medications, vitamins, and cosmetic surgery are generally not eligible.

Can I claim dental expenses on my tax return?

Yes, most dental work is an eligible medical expense: fillings, crowns, bridges, orthodontics, dentures, and dental implants. Routine preventive cleanings are not eligible unless prescribed by a dentist for a medical condition. Cosmetic procedures (teeth whitening) are not eligible.

Should I claim medical expenses on my return or my spouse's?

It is generally better for the lower-income spouse to claim the METC. The threshold is 3% of the claimant's net income — lower income means a lower threshold and more expenses above the threshold. Both spouses' eligible expenses can be pooled. Run the calculation both ways to see which produces the larger credit.

Can I claim medical expenses from last year?

Yes. You can claim any 12-month period ending in the current tax year — not just the calendar year. If you had large expenses in November-December of the prior year plus expenses earlier this year, use the 12-month window that maximizes the claimable amount. The same expense cannot be claimed in two different tax years.

Are private health insurance premiums a medical expense?

Yes, premiums paid to a private health insurance plan (Blue Cross, employer supplemental health plan employee contributions, etc.) are eligible medical expenses. However, premiums paid entirely by your employer and not reported as a taxable benefit are not eligible — only premiums you pay out of pocket.

Can I claim mental health therapy as a medical expense?

Yes, fees paid to licensed psychologists, registered social workers, and certain other registered mental health professionals for therapy services are eligible. The provider must be authorized to practice in their province. The service must be for the diagnosis or treatment of a mental or physical impairment — not coaching or life counselling.

What is the disability supplement to the medical expense credit?

The Refundable Medical Expense Supplement (RMES) is a separate, refundable supplement for working Canadians with disabilities or high medical expenses. The RMES has its own income and expense threshold and is separate from the METC. It can provide up to $1,518 (2025) as a refundable amount, meaning it creates a refund even if you owe no tax.

Can I claim IVF or fertility treatments as a medical expense?

Yes. Since 2017, fertility treatments including IVF, sperm and egg donation, artificial insemination, and surrogacy-related medical costs are eligible under ITA section 118.2(2). This includes costs for both the biological parent and the surrogate, and for same-sex couples needing donor assistance.

Medical Expense Tax Credit Calculator 2025 — Canada

Calculate your federal + provincial Medical Expense Tax Credit (METC) using eligible medical expenses above the income-based threshold.

Reviewed by Canadian Money Help Editorial Updated April 25, 2026 Source CRA — Medical Expenses (Lines 33099/33199); ITA s.118.2

Loading calculator…

What this result means

This calculation shows the federal and provincial Medical Expense Tax Credit on the eligible expenses entered, after the 3%-of-net-income (or fixed dollar) threshold required by the Income Tax Act. The METC is a non-refundable credit applied at the lowest tax bracket rate. The calculator does not verify whether each expense is on the CRA list of eligible medical expenses, whether the expense was prescribed where required, or whether the expense was reimbursed by an insurer or a Health Spending Account.

Practical options to consider

Choose the 12-month claim period

Eligible medical expenses can be claimed over any 12-month period ending in the tax year, not just the calendar year. The period is chosen to maximize the eligible amount above the 3%-of-net-income (or fixed-dollar) threshold under the Income Tax Act. A different 12-month window may be used for each claimant in the family.
Read the METC rules article →
Verify each expense is on CRA's eligible-expenses list

CRA publishes a list of eligible and ineligible medical expenses; common eligible items include prescription drugs, dental work, vision care, mobility aids, attendant care, and specific therapies. Items such as over-the-counter medication without prescription, gym memberships, and most cosmetic procedures are not eligible. Each expense should match an entry on the CRA list before being claimed.
Read the METC rules article →
Claim the expenses on the lower-income spouse's return

The METC is calculated after a 3%-of-net-income threshold (or a fixed dollar amount, whichever is lower). Claiming on the lower-income spouse's return reduces the threshold and increases the credit amount, where the lower-income spouse has enough tax payable. Eligible expenses for the entire family can be claimed on either spouse's return.
Open the METC Calculator →
Subtract amounts reimbursed by insurance

Eligible medical expenses must be reduced by amounts reimbursed by a private health plan, a Health Spending Account, or any other source. Only the unreimbursed portion is eligible. Receipts and reimbursement records are required if CRA requests verification.
Read the METC rules article →
Keep receipts and prescriptions for six years

CRA can request supporting documents for any claimed expense for six years after the year filed. Required documents include receipts (showing patient, provider, date, and amount), prescriptions where required (e.g., orthotics, certain drugs), and Form T2201 for attendant-care or specific care expenses tied to a disability.
Open the METC Calculator →
Watch the interaction with the Refundable Medical Expense Supplement

Lower-income working claimants may also qualify for the Refundable Medical Expense Supplement on Schedule 1, calculated from the same eligible expenses. The supplement is refundable (paid even with no tax owing), unlike the basic METC which is non-refundable. Tax software calculates the supplement when income falls within the eligibility range.
Open the METC Calculator →

Questions to ask CRA or a CPA

What 12-month window ending in the tax year produces the highest eligible expense total?
Which of my receipts are not on the CRA eligible-expenses list?
Should the family's medical expenses be claimed on my return or my spouse's?
Have all insurance reimbursements been correctly subtracted from each expense?
Do any of my expenses require Form T2201 or a written prescription to be eligible?

The Medical Expense Tax Credit (METC) is a non-refundable federal tax credit for medical expenses that exceed a minimum threshold. For 2026, the threshold is the lesser of $2,814 or 3% of net income (line 23600). Expenses above the threshold are creditable at 15% federally. Provinces provide additional credits at their lowest provincial rate on the same eligible expenses. The METC is claimed on line 33099 (for the claimant and their dependants) of the T1 return.

What medical expenses qualify for the METC?

The list of eligible medical expenses is set out in Income Tax Regulation 5700 and in the Income Tax Act s.118.2(2). It includes: prescription drugs and medications; dental procedures (other than cosmetic work); vision care including glasses and contact lenses; physiotherapy; licensed medical practitioners’ fees; ambulance services; wheelchairs, crutches, and orthopedic devices; hearing aids and cochlear implants; home oxygen; attendant care costs; nursing home care; and many other prescribed devices and services. Over-the-counter medications (vitamins, supplements, non-prescription drugs) are generally not eligible unless prescribed by a medical practitioner and recorded in a pharmacist’s or pharmacy’s register.

How the METC is calculated

The threshold and credit rate

Step 1: Total eligible medical expenses paid in the 12-month period ending in the tax year (or any 12-month period the taxpayer chooses that ends in the tax year). Step 2: Subtract the threshold — the lesser of $2,814 (2026) or 3% of the claimant’s net income. Step 3: Multiply the remainder by 15% (federal) plus the provincial rate. For an Ontario resident with $12,000 of eligible expenses and $60,000 of net income: threshold = min($2,814, 3% x $60,000) = min($2,814, $1,800) = $1,800. Creditable expenses = $12,000 minus $1,800 = $10,200. Federal credit = 15% x $10,200 = $1,530. Ontario credit = 5.05% x $10,200 = $515. Total = $2,045 in combined tax reduction.

Claiming for a family member

Medical expenses for a spouse or common-law partner and for dependent children under 18 are claimed together on line 33099. For dependent children aged 18 or older, dependent parents, grandparents, siblings, aunts, uncles, nieces, or nephews, medical expenses are claimed separately on line 33199, with a threshold equal to the lesser of $2,814 or 3% of the dependant’s own net income. Claiming for dependants with low income (such as a dependent parent with low retirement income) is often highly valuable: if the dependant’s 3% of net income is very small, nearly all their medical expenses exceed the threshold.

The 12-month period election

Medical expenses can be claimed for any 12-month period ending in the tax year. If a large expense was paid in December 2024, the taxpayer can choose a 12-month period running January 2024 to December 2024, or February 2024 to January 2025 (which would include January 2025 expenses in the 2024 return), or any other 12-month window ending in 2024. This flexibility allows taxpayers to maximise the credit by timing the period to include the largest cluster of expenses. Expenses must not be claimed in two consecutive tax years; the same expense cannot appear in two different years’ returns.

Verified against source

The 2026 METC threshold of $2,814 is confirmed from the CRA chart of indexed amounts. The list of eligible medical expenses is confirmed from Income Tax Act s.118.2(2) and CRA’s Medical Expenses page (canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses). The provincial credit rates are confirmed from the Ontario T1 guide and provincial tax schedules. These values were verified in April 2026.

Key eligible and non-eligible expenses

Eligible	Not eligible
Prescription drugs (pharmacist-registered)	Over-the-counter medications (general)
Dental (non-cosmetic)	Cosmetic procedures (teeth whitening, Botox)
Physiotherapy (licensed)	Gym memberships or fitness classes
Eyeglasses, contact lenses (prescription)	Sunglasses without prescription
Hearing aids	Personal care items
Wheelchairs, orthotics	Vitamins and supplements (generally)
Attendant care for a disabled person	General domestic help
Nursing home care	Room and board in assisted living (non-medical)
Medical travel (50+ km to nearest service)	Travel for non-medical reasons

Disability supports deduction vs METC

Attendant care and disability-related expenses may be deductible under the Disability Supports Deduction (line 21500) instead of or in addition to the METC. The Disability Supports Deduction applies only to the person with the disability and is limited to earned income; it is a deduction (not a credit) that reduces net income. The METC is a credit on the lesser of actual expenses or net income. For high-income claimants, the Disability Supports Deduction may produce a larger tax saving than the METC. However, the same expenses cannot be claimed under both; CRA requires the claimant to choose the more beneficial treatment, and in many cases claiming attendant care under line 21500 is optimal.

Travel expenses for medical care

If the nearest specialist or facility offering the required medical service is more than 40 kilometres from the patient’s home, reasonable travel expenses are eligible for the METC. Eligible expenses include transportation (bus, train, taxi, or privately owned vehicle at a prescribed per-kilometre rate) and accommodation (reasonable hotel costs). If the travel is 80 kilometres or more, meals at a flat rate of $23 per meal (three meals per day for each person, including the accompanying attendant if one was required) are also eligible. These amounts apply to travel for medical appointments and procedures within Canada; foreign medical travel is more complex and requires that the medical service be unavailable in Canada.

Claiming medical expenses for the optimal year

Because the METC threshold is the lesser of $2,814 or 3% of net income, claimants with lower incomes may have a smaller effective threshold. A claimant with $30,000 of net income has a threshold of min($2,814, $900) = $900. The first dollar of eligible expenses above $900 generates a credit. Clustering expenses in a single 12-month period maximises the benefit: two years of expenses, if staggered, can produce a single large credit in one year rather than two small credits in separate years. For example, having major dental work in December and glasses in January creates an opportunity to choose a 12-month window (December 1 to November 30) that includes both, rather than splitting them across two tax years.

Provincial METC supplements

All provinces provide an additional METC credit at their lowest marginal rate on the same eligible expenses. Ontario’s provincial rate is 5.05%, which adds approximately $515 in provincial tax savings on $10,200 of creditable expenses. Quebec provides a refundable medical expense credit (Refundable Medical Expense Supplement) for low-income Quebecers who do not owe enough tax to use the non-refundable credit. Manitoba provides a refundable Medical Expense Supplement at the provincial level. These provincial supplements are calculated automatically on the provincial tax schedules (Form ON428 for Ontario, Form TP-1 for Quebec) when the METC is claimed federally.

Methodology

Threshold = min(3% of net income, $2,759). Claimable = eligible expenses - threshold. Federal METC = claimable x 15%. Provincial METC = claimable x lowest provincial rate. 12-month window ending in tax year. ITA s.118.2. 2025 threshold $2,759.

Frequently asked questions

What is the medical expense tax credit in Canada?: The Medical Expense Tax Credit (METC) is a non-refundable federal tax credit for eligible medical expenses exceeding a minimum threshold. For 2025, the threshold is the lesser of $2,759 or 3% of net income. Expenses above the threshold generate a 15% federal credit, plus a provincial credit at the lowest provincial rate.
What is the METC threshold for 2025?: The 2025 METC threshold is the lesser of: (a) 3% of your net income (line 23600), or (b) $2,759. For a $70,000 net income, 3% = $2,100, which is less than $2,759 — so the threshold is $2,100. Only expenses above this threshold count toward the credit.
What medical expenses are eligible for the METC in Canada?: Eligible expenses include: prescription drugs, dental work, orthodontics, prescription eyeglasses, hearing aids, medical devices, home modifications for disabilities, medical travel, private health insurance premiums, laser eye surgery, fertility treatments (IVF), service animals, licensed mental health therapy, and medical marijuana (with prescription). Over-the-counter medications, vitamins, and cosmetic surgery are generally not eligible.
Can I claim dental expenses on my tax return?: Yes, most dental work is an eligible medical expense: fillings, crowns, bridges, orthodontics, dentures, and dental implants. Routine preventive cleanings are not eligible unless prescribed by a dentist for a medical condition. Cosmetic procedures (teeth whitening) are not eligible.
Should I claim medical expenses on my return or my spouse's?: It is generally better for the lower-income spouse to claim the METC. The threshold is 3% of the claimant's net income — lower income means a lower threshold and more expenses above the threshold. Both spouses' eligible expenses can be pooled. Run the calculation both ways to see which produces the larger credit.
Can I claim medical expenses from last year?: Yes. You can claim any 12-month period ending in the current tax year — not just the calendar year. If you had large expenses in November-December of the prior year plus expenses earlier this year, use the 12-month window that maximizes the claimable amount. The same expense cannot be claimed in two different tax years.
Are private health insurance premiums a medical expense?: Yes, premiums paid to a private health insurance plan (Blue Cross, employer supplemental health plan employee contributions, etc.) are eligible medical expenses. However, premiums paid entirely by your employer and not reported as a taxable benefit are not eligible — only premiums you pay out of pocket.
Can I claim mental health therapy as a medical expense?: Yes, fees paid to licensed psychologists, registered social workers, and certain other registered mental health professionals for therapy services are eligible. The provider must be authorized to practice in their province. The service must be for the diagnosis or treatment of a mental or physical impairment — not coaching or life counselling.
What is the disability supplement to the medical expense credit?: The Refundable Medical Expense Supplement (RMES) is a separate, refundable supplement for working Canadians with disabilities or high medical expenses. The RMES has its own income and expense threshold and is separate from the METC. It can provide up to $1,518 (2025) as a refundable amount, meaning it creates a refund even if you owe no tax.
Can I claim IVF or fertility treatments as a medical expense?: Yes. Since 2017, fertility treatments including IVF, sperm and egg donation, artificial insemination, and surrogacy-related medical costs are eligible under ITA section 118.2(2). This includes costs for both the biological parent and the surrogate, and for same-sex couples needing donor assistance.