List of Allowable Medical Expenses
updated April 2010 from Canada Revenue Agency
Animals - the cost of a specially trained animal for use by a person who is blind, profoundly deaf, has a severe and prolonged physical impairment that markedly restricts the use of their arms or legs or who is severely affected by autism or epilepsy. In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. Reasonable travel expenses incurred for the patient to attend a school, institution or other place that trains him or her in the handling of such an animal (including reasonable board and lodging for full-time attendance at the school), are eligible expenses. The animal must be provided by a person or organization whose purpose is training such animals.
Artificial eye - see Eyes
Attendant care expenses - see Attendant care or care in an establishment.
Baby breathing monitor - a device designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is prone to sudden infant death syndrome.
Bone marrow transplant - reasonable amounts paid to locate a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travelling costs including board and lodging for the patient, the donor, and their respective companions.
Braille note-takers used by a person who is blind to allow that person to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard - prescription required.
Certificates - the amount paid to a medical practitioner for completing and providing additional information in regard to Canada Revenue Agency Form T2201, Disability Tax Credit Certificate and other certificates.
Cosmetic surgery - generally, expenses for purely cosmetic procedures are eligible only if incurred before March 5, 2010. An expense will continue to qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. See List of Unacceptable Medical Expenses for more information.
Dental services - expenses for purely cosmetic procedures are not eligible. See List of Unacceptable Medical Expenses for more information.
Doctor - see Medical services provided by qualified practitioners
Drugs - see Prescriptions drugs and medications
Drugs and medical devices bought under Health Canada's Special Access Program - the amounts paid for drugs and medical devices that have not been approved for use in Canada if they were purchased under this program. For more information, visit Health Canada's web site.
Electrolysis - only amounts paid to a qualified medical practitioner. Expenses for purely cosmetic procedures are not eligible. See List of Unacceptable Medical Expenses for more information.
Elevators or lifts (power-operated) designed exclusively for use by a person with an impairment to allow them to access different levels of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle - prescription required.
Furnace - the amount paid for an electric or sealed combustion furnace to replace a furnace that is neither of these, where the replacement is necessary because of a person's severe chronic respiratory ailment or immune system disorder - prescription required.
Gluten-free (GF) products - incremental cost - persons who suffer from celiac disease (gluten intolerance) are entitled to claim the incremental costs associated with the purchase of gluten-free (GF) products as a medical expense.
The incremental cost is the increased cost of purchasing a GF product as compared to the cost of a similar non-GF product. It is calculated by subtracting the cost of a non-GF product from the cost of a GF product.
Health premiums - see Premiums paid to private health services plans.
- repairs, maintenance, and supplies;
- additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that the additions, renovations, or alterations were necessary for installation);
- the portion of the operating costs of the home that relate to the machine (excluding mortgage interest and CCA);
- a telephone extension in the dialysis room and all calls to a hospital for advice or to obtain repairs; and
- necessary and unavoidable costs to transport supplies.
Medical marihuana or marihuana seeds - the amount paid to Health Canada or a designated producer for a person authorized under the Marihuana Medical Access Regulations or exempt under section 56 of the Controlled Drugs and Substances Act to possess or use the drug for medical purposes.
Medical practitioner - see Authorized medical practitioners by province or territory for the purposes of claiming medical expenses.
Medical services provided by qualified practitioners - To verify if a specific profession is recognized, see Authorized medical practitioners by province or territory for the purposes of claiming medical expenses.
Moving expenses - reasonable moving expenses (that have not been claimed as moving expenses on anyone's tax return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $2,473).
Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing such services. A medical practitioner must certify in writing that these services are necessary.
Nursing home - see Attendant care or care in an establishment.
Organ transplant - reasonable amounts paid to locate a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travelling costs including board and lodging for the patient, the donor, and their respective attendants.
Orthodontic work including braces - expenses for purely cosmetic procedures are not eligible. See Unacceptable Claims for more information.
Page-turner - devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts their ability to use their arms or hands - prescription required.
Premiums paid to provincial or territorial prescription drug plans such as the Quebec Prescription Drug Insurance Plan, the Nova Scotia Seniors' Pharmacare Program, or the British Columbia Fair Pharmacare Program. Premiums paid under provincial or territorial government medical or hospitalization plans are not eligible.
Prescriptions drugs and medications - acquired lawfully for use if prescribed by a medical practitioner and recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner.
Reading services provided to a person who is blind or has a severe learning disability and paid to someone in the business of providing such services. A medical practitioner must certify in writing that these services are necessary.
Renovating or construction expenses - the amounts paid to make changes to give a person who has a severe and prolonged mobility impairment or who lacks normal physical development, access to (or greater mobility or functioning within) the dwelling.
The costs may be incurred in building the principal residence of the person, or in renovating or altering an existing dwelling. These costs can be claimed minus any related rebates such as for goods and services tax/harmonized sales tax.
Renovation or construction expenses have to meet the following conditions:
- they would not typically be expected to increase the value of the dwelling; and
- they would not normally be incurred by people who have normal physical development or who do not have a severe and prolonged mobility impairment.
Make sure you get a breakdown of the costs. Costs could include:
- buying and installing outdoor or indoor ramps where stairways impede the person's mobility;
- enlarging halls and doorways to give the person access to the various rooms of his or her dwelling; and
- lowering kitchen or bathroom cabinets to give the person access to them.
Respite care expenses - see Attendant care or care in an establishment
School for persons with an impairment in physical or mental functions - a medical practitioner must certify in writing that the equipment, facilities or personnel specially provided by that school are required because of the person's impairment in physical or mental functions.
Tests - the cost of medical tests such as cardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services. Also claim the cost of any related interpretation or diagnosis - prescription required.
Therapy - the cost of therapy received by a person who qualifies for the disability amount, provided by someone who is not the spouse or common-law partner of the person who is claiming the expense, and who is 18 years of age or older, when the amounts are paid. The therapy has to be prescribed and supervised by a medical doctor, a psychologist (for a mental impairment), or an occupational therapist (for a physical impairment) - , Disability Tax Credit Certificate required.
Training - the amount paid for you or a relative to learn to care for a relative who has an impairment in physical or mental functions and is a member of your household or dependent on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid.
Travel expenses - see Travel expenses for the purposes of claiming the medical expenses.
Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person requires the specialized equipment, facilities, or personnel provided.
Tutoring services used by, and which are supplementary to the primary education of, a person with a learning disability or an impairment in mental functions, and paid to someone in the business of providing such services who is not related to the person being tutored. A medical practitioner must certify in writing that these services are necessary.
Vehicle - 20% of the amount paid for a van that has been previously adapted, or is adapted within six months of the date of purchase (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $6,184).