If you’re a business owner and you are wondering which medical expenses may be claimed on your personal tax return in Canada, here are some key points to get you started.
For 2025 tax returns filed in 2026, eligible medical expenses are claimed on line 33099 for yourself, your spouse or common-law partner, and dependant children under 18, or on line 33199 for other eligible dependants. The claim is generally reduced by the lesser of 3% of net income or $2,834. These amounts can change by tax year, so always confirm the current CRA figures before filing.
Many healthcare expenses that are not covered by OHIP may be eligible for the Medical Expense Tax Credit, provided they meet CRA’s rules and have not been reimbursed by insurance or another source. Whether you’re in the middle of tax prep or considering your tax needs for next year, it’s just as important to understand what is considered tax-deductible as it is to understand what’s not.
For small business owners, personal medical costs that are not covered by OHIP are generally not business expenses. However, eligible unreimbursed medical expenses may often be claimed on your personal tax return through the Medical Expense Tax Credit. In some cases, self-employed individuals may also be able to deduct premiums paid to a qualifying Private Health Services Plan (PHSP), provided CRA’s conditions are met.
Medical Expenses You May Be Able to Claim
Many eligible medical expenses that are not reimbursed by OHIP, private insurance, or another source may be claimed on your tax return through the Medical Expense Tax Credit. These may include:
- Medical devices, equipment, and supplies. Eligible expenses may include wheelchairs and wheelchair carriers, artificial eyes or limbs, crutches, braces for a limb, and certain bathroom aids or mobility devices. Some items require a prescription or written certification, so check CRA’s requirements before claiming them.
- Attendant care. In some circumstances, you may be able to claim amounts paid for attendant care or care in a facility. CRA has detailed rules, including limits depending on the type of care, the facility, disability tax credit status, and whether a medical practitioner has certified that the care is necessary.
- Braille and vision-assistance devices. Braille note-taker devices, Braille printers, synthetic speech systems, large print-on-screen devices, and similar devices may be eligible when they meet CRA’s requirements. A prescription is often required.
- Fertility-related procedures. Amounts paid to a medical practitioner, public hospital, or licensed private hospital to conceive a child may be eligible. As of 2022, certain expenses related to a surrogate mother or donor may also be eligible if they are incurred in Canada and meet CRA’s rules. Ontario residents may also be eligible for the Ontario Fertility Treatment Tax Credit for eligible expenses beginning in the 2025 tax year.
- Diabetes-related supplies. Insulin or substitutes, needles, syringes, and certain injection devices may be eligible. Some items require a prescription, so confirm the CRA requirements before claiming them.
- Laser eye surgery. If you need laser eye surgery to correct your vision, it represents a tax-deductible expense.
- Nursing home and care facility expenses. Certain full-time care costs in a nursing home or specialized care facility may be eligible medical expenses, but the claim depends on the type of care, the facility, and CRA’s attendant care and disability tax credit rules.
- Orthopaedic devices. You may need a prescription for special shoes or inserts to claim these expenses as a tax deduction.
- Pre-natal and post-natal treatments. Amounts paid to a medical practitioner, public hospital, or licensed private hospital for eligible pre-natal or post-natal treatments may be claimed.
Common Medical Expenses You Cannot Claim
Some expenses are commonly claimed in error and generally cannot be claimed as medical expenses. These include:
- Non-prescription birth control devices
- Athletic or fitness club fees
- Blood pressure monitors
- Diaper services
- The cost of a surrogate
- Personal emergency response systems
Before claiming medical expenses, check CRA’s current list of eligible and ineligible medical expenses. You should also confirm whether a prescription, written certification, disability tax credit approval, or supporting receipt is required. Only claim the portion of an eligible expense that has not been, and will not be, reimbursed.
Do you need more help sorting out your finances and your taxes this year? Contact us to learn more about how we can help set you up for financial success.