← Guides / Canada

Canada Medical Expenses Tax Credit Guide

the Medical Expense Tax Credit (METC) in Canada. The METC is a non-refundable tax credit calculated at the 15% (federal) for the eligible medical expenses that exceed the lesser of $2,759 (2025) or 3% of the net income. The taxpayer can claim the medical expenses for the taxpayer, the spouse or the common-law partner, and the dependent children under 18. The expenses must be paid within any 12-month period ending in the tax year (the taxpayer can choose the most favorable period). The eligible medical expenses include the prescription drugs, the dental services, the vision care (the glasses, the contact lenses, the eye surgery), the therapy services (the physiotherapy, the chiropractic, the psychotherapy, the massage therapy with the prescription), the medical devices (the wheelchairs, the walkers, the hearing aids, the pacemakers), the ambulance services, the travel expenses for the medical treatment (up to $0.70 per km for the 2025-26 medical travel), the attendant care and the nursing home care for the dependent family member with the disability, and the premiums for the private health insurance plans. The refundable medical expense supplement (the "Working Income Tax Benefit" medical supplement) provides up to $1,408 for the low-income workers (the 2025 supplement, included in the Canada Workers Benefit). The provincial medical expense credits (the Ontario "Health Tax" credit and the Quebec medical expense credit) are available in addition to the federal METC.

Eligibility & Thresholds

• Threshold (2025): The expenses are eligible if they exceed the lesser of $2,759 (the "2025 threshold amount") or 3% of the taxpayer's net income (Line 23600). For the taxpayer with the net income of $50,000, the threshold is $1,500 (3% of $50,000). For the taxpayer with the net income of $100,000, the threshold is $2,759 (the capped threshold).
• 12-month period: The taxpayer can choose any 12-month period ending in the tax year (the "qualifying period"). For the 2025 tax year, the taxpayer can claim the expenses paid from January 1, 2024, to December 31, 2025 (the "rolling 12-month" approach). The flexibility allows the taxpayer to maximize the credit by grouping the expenses in a single 12-month window.
• Family claim: The medical expenses can be claimed for the taxpayer, the spouse/common-law partner, and the dependent children under 18 (the "eligible dependant"). The expenses of the dependants are pooled with the taxpayer's expenses, and the threshold is applied to the taxpayer's net income (not the dependant's income).
• Deceased taxpayer: The medical expenses paid by the estate for the deceased taxpayer within the 24-month period before the death can be claimed on the final tax return. The legal representative can also claim the expenses paid by the estate within the 12-month period.

Eligible Medical Expenses

• Prescription drugs: The drugs prescribed by the medical practitioner (the "prescription drug" — the drug that requires the prescription under the applicable provincial law). The over-the-counter drugs are NOT eligible (unless prescribed by the physician for the specific condition).
• Dental services: The dental procedures performed by the licensed dentist or the dental surgeon (the cleaning, the fillings, the crowns, the bridges, the dentures, the implants, the extractions, the orthodontic treatment). The cosmetic dental procedures are NOT eligible.
• Vision care: The eye exams (the optometrist fees), the prescription glasses (the lenses and the frames), the contact lenses, the laser eye surgery (the LASIK, the PRK), and the cataract surgery. The non-prescription sunglasses are NOT eligible.
• Therapy services: The services provided by the registered health professionals — the physiotherapy, the chiropractic, the psychotherapy, the massage therapy (with the medical prescription), the occupational therapy, the speech therapy, the psychology, the social work counseling, and the nutrition counseling.
• Medical devices: The wheelchairs, the walkers, the crutches, the hearing aids (and the batteries), the pacemakers, the artificial limbs, the ostomy supplies, the insulin pumps (and the supplies), the breathing machines (the CPAP, the BiPAP), and the monitoring devices (the blood glucose monitors, the blood pressure monitors).
• Travel expenses: The travel costs for the medical treatment when the treatment is not available in the taxpayer's locality. The travel costs include the transportation (the bus, the taxi, the ambulance, the airfare), the meals (up to $69 per day for the 2025-26 year), and the accommodation (up to $69 per day for the 2025-26 year).
• Private health insurance premiums: The premiums paid for the private health insurance plans (the "private health services plan" or the "PHSP") — the dental insurance, the vision insurance, the extended health insurance, and the hospital insurance. The employer-paid premiums are NOT claimable (the employer pays the premiums as the non-taxable benefit).

Provincial Medical Expense Credits

• Quebec: The Quebec medical expense credit is calculated at 14% to 25.75% (the provincial rate) of the medical expenses exceeding 3% of the net income. The Quebec credit is separate from the federal METC and must be claimed on the Quebec return.
• Ontario: The Ontario Health Premium (the "OHP") is a separate tax (not a credit). The Ontario does not have a separate medical expense credit (the taxpayer claims only the federal METC on the Ontario return).
• British Columbia: The BC medical expense credit is calculated at 5.06% of the same medical expenses as the federal METC (the "BC Medical Expense Credit"). The BC credit is separate from the federal METC.
• Alberta: The Alberta medical expense credit is calculated at 10% of the same medical expenses as the federal METC. The Alberta credit is separate from the federal METC.

Documentation Requirements

• Receipts: The taxpayer must keep all the receipts for the medical expenses claimed. The receipts must show the name of the payee, the name of the provider, the date of the payment, the description of the service, and the amount paid.
• Prescriptions: The taxpayer must keep the original prescriptions for the prescription drugs, the massage therapy, the psychotherapy, and the medical devices that require the prescription.
• Travel log: The taxpayer must keep the record of the travel expenses — the date, the destination, the purpose (the "medical reason"), the distance, and the receipts for the transportation, the meals, and the accommodation.

For the Disability Tax Credit (DTC) and the RDSP rules, see our Disability Tax Credit Guide →. For the Canada Workers Benefit and the refundable tax credits, see our Canada Workers Benefit Guide →.