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What is your medical expense credit worth?

Enter your income and your medical bills to see the threshold, the amount you can claim, and which partner should claim it.

Free to use. No account. Your answers stay in this browser.

The calculator

Which tax year?
Line 23600 of your return.
For you, your spouse or partner and your children under 18, for any 12-month period that ends in the tax year.
Add it to see which of you should claim. Leave it blank if you’re single.

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Checked against official sources on September 28, 2026.

How the credit is worked out

The medical expense credit, 2026

You only claim what is above the threshold. Most people with average incomes hit the 3% line first.

Your expenses

for you, your partner and children under 18

−

3% or $2,890

of net income, whichever is less

× 14%

the lowest federal rate (14.5% for 2025)

Off your federal tax

Your province adds its own credit on the same expenses, with its own threshold and rate.

The threshold is what makes the choice of claimant matter. Either partner can claim the whole family’s expenses, and because the threshold is 3% of the claimant’s own income, the lower-income partner usually gets more back, provided they owe enough tax to use it.

The threshold at different net incomes, 2026

3% of net income, up to $2,890. Above $96,334 everyone has the same $2,890 threshold.

ItemBarThreshold
$10,000$300
$20,000$600
$40,000$1,200
$60,000$1,800
$80,000$2,400
$96,334 or more$2,890

What counts

An older woman reading a medicine bottle at a pharmacy counter
Prescriptions are the most common expense. Keep every receipt for the year.

Common eligible expenses

  1. Prescription drugs, and dental and vision care, including glasses and contact lenses
  2. Hearing aids, wheelchairs, walkers and other devices CRA lists
  3. Attendant care and care in a nursing home (rules depend on whether you also claim the Disability Tax Credit)
  4. Premiums you pay yourself for a private health or dental plan
  5. Travel to get care that isn’t available within 40 kilometres of home
  6. The fee a practitioner charges to fill in Form T2201 for the Disability Tax Credit

CRA’s full list is long, and some items need a prescription. Its page for lines 33099 and 33199 says which.

A patient signing a form across a desk from a health professional
What a practitioner charges to fill in the Disability Tax Credit form is itself a medical expense.

Claiming it well

A woman adding up receipts with a calculator at a desk

Five steps at tax time

  1. Gather the receipts

    Pharmacy printouts, dental and vision bills, travel logs. Insurance reimbursements come off the total.

  2. Pick the 12-month period

    Any 12 months that end in the tax year. Choosing a different window can pull a big bill into this year’s claim.

  3. Pick the claimant

    Usually the partner with the lower income, as long as they owe tax. The calculator above compares both.

  4. Claim on line 33099

    Expenses for other dependants, such as a parent, go on line 33199, each with their own threshold.

  5. Keep the receipts for six years

    CRA can ask for them. You don’t send them with the return.

Questions people ask

What is the medical expense threshold for 2026?

The lesser of 3% of your net income and $2,890. For 2025 the dollar limit was $2,834. Only expenses above the threshold count.

Who should claim medical expenses in a couple?

Usually the partner with the lower net income, because their 3% threshold is lower. They need to owe enough tax to use the credit.

Can I claim medical expenses from last year?

You can claim expenses from any 12-month period that ends in the tax year, so a bill from last spring can count in this year’s claim if it wasn’t claimed before.

Is the medical expense credit refundable?

No. It reduces tax you owe. Low-income workers may also qualify for the refundable medical expense supplement, which is separate.

Sources

Checked against these on September 28, 2026. Amounts change every January or July; we recheck them each year.

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