Medical expenses for yourself, your spouse and your minor children
You can claim medical expenses for yourself, your spouse (or common-law partner) and minor children that you paid in any 12-month period that ends in the current tax year. You get a tax credit for medical expenses that are greater than 3% of your net income or $2,268 (in 2017), whichever is lower.
If the 12-month period you choose overlaps 2 tax years, be careful not to claim the same expenses in both years.
What you can claim
You can claim expenses like premiums paid to private health care plans and the cost of eyeglasses and hearing aids. Learn more about which expenses you can claim.
What you can’t claim
You can’t claim expenses like fitness club fees, over-the-counter medications or cosmetic medical procedures, for example, teeth whitening, liposuction and hair transplants.
Medical expenses for other dependants
You can also claim the medical expenses of:
- your adult dependent children or those of your spouse or common-law partner, and
- other dependants, including parents, grandchildren, grandparents and siblings.
For each dependant:
- You can claim medical expenses paid in any 12-month period ending in the current taxTax A fee the government charges on income, property, and sales. The money goes to finance government programs and other costs.+ read full definition year. But you must use the same 12-month period that you use to claim your own personal medical expenses.
- You get a tax creditTax credit The amount you can deduct from your income when you file your taxes. This lowers the tax that you owe.+ read full definition for medical expenses that are greater than 3% of the dependant’s net income or $2,268 (in 2017), whichever is lower.
There is no maximum limit for the total amount you can claim in a 12-month period.
2 tips for claiming medical expenses
- Claim medical expenses on the tax return of the lower-income family member who pays tax.
- Group your medical expenses into the 12-month period that gives you the biggest claim. You do not have to use the calendar year.
Attendant care expenses
You can claim:
- the entire amount you pay for your full-time care in a nursing home (in most cases)
- the cost of salaries and wages paid for attendant care in your home or someone else’s home, a retirement home, a seniors home or other institution. The attendant must be age 18 or over and can’t be your spouse or common-law partner.
Learn more about attendant care expenses.
You can’t claim:
- fitness club fees
- over-the-counter medications
- cosmetic medical procedures