Medical Expense Tax Credit
METC
A federal non-refundable tax credit for eligible medical expenses paid for yourself, your spouse or common-law partner, or your dependants. For the 2026 tax year CRA's indexation chart sets the 3% of net income ceiling at $2,890 (2025: $2,834): you claim the part of your eligible expenses above the lesser of 3% of your net income and that ceiling.
Useful Tips for Applying
Label the tax year on every figure: the 2026 ceiling is $2,890 and 2025 was $2,834. Low-income workers may also qualify for the refundable medical expense supplement — for 2026 CRA indexes a maximum supplement of $1,534, minimum earnings of $4,478 and a family net income threshold of $33,960 (2025: $1,504, $4,390 and $33,294). Keep every receipt: you can choose any 12-month period ending in the tax year, so pick the one with the highest total. Check CRA's list of eligible expenses before you claim, and keep receipts for six years. Ask your pharmacist for a year-end prescription summary to simplify the claim.
Who May Qualify
You may qualify if you paid eligible medical expenses for yourself, your spouse or common-law partner, or your dependants, and your total eligible expenses exceed the lesser of 3% of your net income and the year's ceiling — $2,890 for 2026 (2025: $2,834). Eligible expenses include prescriptions, medical devices, attendant care, therapy, travel for medical treatment and many others.
Required Documents
• Receipts for all eligible medical expenses • Prescription records • Statements from healthcare providers • Form T2201 if claiming specific attendant care or disability-related expenses
How to Apply
1. Gather all medical receipts for the 12-month period you are claiming 2. Choose the 12-month period ending in the tax year that maximizes your claim 3. Enter the total on Line 33099 (for yourself/spouse) or Line 33199 (for dependants) on your tax return 4. Keep all receipts for 6 years in case CRA requests them
Common Mistakes to Avoid
• Throwing away receipts throughout the year • Not knowing what qualifies (many items are eligible, including gluten-free food for celiac disease) • Not choosing the most advantageous 12-month period • Missing the Refundable Medical Expense Supplement for low-income workers
Preparing an application?
The Application Helper walks you through each question on this benefit's form in plain language.
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