Can I claim dental and medical bills on my Canadian tax return?

Arsen Accounting Services · Sources checked October 27, 2026

Some out-of-pocket medical and dental costs can qualify for a tax credit, but submitting receipts does not mean CRA refunds the full bill. Eligibility, insurance reimbursements, the claim period and the person making the claim all affect the result.

Start with eligible expenses and the amount you paid

CRA’s list includes many dental services, qualifying prescription medicines and prescription vision devices, with conditions for particular items. General wellness spending is not automatically eligible. Keep receipts showing the patient, provider, date and amount, along with any prescription or certification required for the expense. CRA — Eligible medical expenses and family claims

For insured costs, separate the provider’s bill from the insurance reimbursement. Generally, only the unreimbursed portion is claimable, subject to CRA’s exception where a reimbursement was included in income and not deducted elsewhere. Do not claim both the full invoice and the insurance-paid amount as if you bore the entire cost. CRA — Medical Expenses 2025

Check health-plan premiums as well as treatment bills

Amounts you paid to a qualifying private health services plan may be eligible. Employer-paid premiums that were not included in your income are different. Provincial health-insurance-plan premiums are not eligible medical expenses. Self-employed people also need to avoid claiming the same premium through both a business deduction and the medical-expense credit. CRA — Medical Expense Tax Credit folio

Choose an eligible 12-month period

For an ordinary claim, eligible medical expenses can be grouped within a 12-month period ending in the tax year, provided they were not already claimed for the previous year. The period does not have to be January through December. CRA — Medical Expenses 2025

For example, a 2025 claim could use September 1, 2024 to August 31, 2025 if the expenses otherwise qualify and were not already used. Keep the payment dates and prior claims visible. This is not an unlimited carryforward of old receipts.

Compare which spouse should claim

A family can generally group eligible expenses for the taxpayer, spouse or common-law partner and children under 18 on line 33099. For 2025, the federal calculation subtracts the lesser of $2,834 or 3% of the claimant’s net income. The dollar threshold is year-specific; use the applicable year’s figure for a later return. Provincial calculations can differ. CRA — Medical Expenses 2025

The spouse with lower net income may produce a larger eligible amount, but compare the actual tax results because this credit is non-refundable. Adult dependants follow a separate calculation. A receipt paid from one spouse’s bank account does not, by itself, settle which eligible family claim produces the better result. CRA — Eligible medical expenses and family claims

Make one clear medical-expense file

• Request annual statements from pharmacies, dentists and other providers.
• Match each item to insurance claims and reimbursement statements.
• Record the patient and payment date, not just the appointment date.
• Keep prescriptions, certifications and health-plan premium statements.
• Note the period and expenses already claimed on an earlier return.

Ask your preparer to compare eligible periods and family claimants using that complete file. This is more useful than sending an unlabelled total from a credit-card statement.

Common questions

Are all cosmetic or over-the-counter purchases eligible?

No. Eligibility depends on the treatment or item and CRA’s conditions. A health-related description on a receipt is not enough. CRA — Medical Expense Tax Credit folio

Will claiming $3,000 produce a $3,000 refund?

No. The eligible amount is subject to the medical-expense calculation and the credit rules; the refund also depends on the rest of the return.

Review the family picture together

Arsen Accounting’s personal and family tax preparation includes reviewing potential claims relevant to your circumstances. Mention significant medical costs and whether you file with a spouse or common-law partner.

Discuss your tax preparation