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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.
Conseils utiles pour la demande
• 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
Qui peut être admissible
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
Documents requis
• Receipts for all eligible medical expenses • Prescription records • Statements from healthcare providers • Form T2201 if claiming specific attendant care or disability-related expenses
Comment présenter une demande
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
Erreurs courantes à éviter
• 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
Vous préparez une demande?
L'Aide aux demandes vous guide, en langage clair, question par question dans le formulaire de cette prestation.
Demande refusée?
Si votre demande est refusée, le guide des appels explique les délais de dépôt, les niveaux d'escalade et où trouver de l'aide juridique gratuite et des défenseurs des droits.
Accessible Compass est un guide indépendant — nous ne sommes pas un organisme gouvernemental et nous ne traitons pas les demandes ni n'approuvons les prestations. Nous fournissons de l'information générale seulement, et non des conseils juridiques, médicaux ou financiers. Les règles des programmes peuvent changer. Confirmez toujours auprès des sources gouvernementales officielles.
