Medical Expense Tax Credit
METC
A federal non-refundable tax credit for eligible medical expenses paid for yourself, your spouse, or dependants. Can significantly reduce the tax you owe.
Useful Tips for Applying
• Keep ALL receipts; even small ones add up over the year • Use a dedicated envelope or folder throughout the year to collect receipts • Check the CRA's list of eligible expenses; items like air conditioners or travel for treatment may qualify • You can choose any 12-month period ending in the tax year; pick the one with the highest total • Low-income workers may also qualify for the Refundable Medical Expense Supplement (an extra credit) • Ask your pharmacist for a year-end prescription summary to simplify your claim
Who May Qualify
You may qualify if: • You paid eligible medical expenses for yourself, your spouse, or dependants • Your total eligible expenses exceed 3% of your net income or the annual threshold (e.g., $2,890 for 2026, indexed annually) • Eligible expenses include: prescriptions, medical devices, attendant care, therapy, and many more
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.
You may also be eligible for…
Canada Caregiver Credit
A federal non-refundable tax credit for Canadians supporting a spouse, common-law partner, or dependent relative with a physical or mental impairment. For the 2026 tax year, you can claim up to $8,773 for an infirm dependent aged 18 or older, or up to $2,740 for an infirm child under 18. This credit reduces the amount of federal income tax you owe but does not result in a refund if you owe no tax.
View detailsCanada Workers Benefit – Disability Supplement
The Canada Workers Benefit (CWB) is a refundable tax credit for low-income working people. If you are approved for the Disability Tax Credit, you may also receive the CWB disability supplement — an extra amount on top of the basic CWB to help offset the additional costs of working while living with a disability.
View detailsDisability Tax Credit
The Disability Tax Credit (DTC) is a non-refundable federal tax credit that helps individuals with severe and prolonged physical or mental impairments — or those supporting them — reduce the income tax they owe. It is not a monthly payment, but it is the gateway to other programs such as the Canada Disability Benefit, the RDSP, and the Child Disability Benefit.
View detailsApplication denied?
If your application is turned down, the Appeals Guide explains filing deadlines, escalation levels, and where to find free legal and advocate help.
Resources in this area
DTC Help by BJ Clancy
DTC Help by BJ Clancy is an independent Facebook resource focused on Canada's Disability Tax Credit (DTC). In addition to sharing information and answering questions about the DTC, BJ Clancy can help people understand and work through the DTC application forms and process. The page also provides a space for people to ask questions and discuss their experiences with the Disability Tax Credit. Independent resource. Not affiliated with the Canada Revenue Agency or the Government of Canada.
View details Financial AssistanceRDSP Connect
RDSP Connect is a private service that helps people understand Registered Disability Savings Plan (RDSP) eligibility and navigate the RDSP process. Services include a free consultation to review eligibility, help completing the documentation to open an RDSP, and ongoing support with planning contributions and investments with the goal of maximizing Canada Disability Savings Grants and Bonds. Each year, RDSP Connect reviews the client's Grant and Bond Entitlement Statement with them, and can point people to resources for Disability Tax Credit (DTC) questions. RDSP Connect is not a government service and is not affiliated with the Government of Canada or with Accessible Compass. This listing is for information only — it is not an endorsement, and Accessible Compass does not guarantee any outcome, including DTC or RDSP approval or any financial result.
View details Financial AssistanceSlinn Tax
Slinn Tax provides virtual tax services with a focus on Canadians who have been approved for the Disability Tax Credit (DTC). The service offers reviews of DTC-approved tax years to help identify potentially missed tax credits, deductions, benefits, adjustments, and eligible family transfers. Slinn Tax also provides personal income tax preparation and disability-related tax resources. Slinn Tax is an independent, third-party tax service — it is not a government program and is not an Accessible Compass service. Accessible Compass does not provide, endorse, or guarantee the professional services offered by this provider.
View detailsAccessible Compass is an independent guide — we are not a government agency and do not process applications or approve benefits. We provide general information only, not legal, medical, or financial advice. Program rules may change. Always confirm with official government sources.
