Medical expenses that may be claimed to reduce the amount of federal income tax you pay

There exists a non-refundable tax credit that you may use to claim your eligible medical expenses.

Medical expenses for a taxpayer, his or her spouse, common-law partner, dependent children (under18 years of age) or other eligible dependants may be claimed for any 12-months period ending in the taxation year, even though it includes part of a previous taxation year (for example, June 2018 to May 2019). In the year of death, the 12-month period is extended to any 24-month period that includes the date of death.

All receipts must be retained for a CRA’s audit if needed.

However, remember that cosmetic expenses are not eligible unless they are necessary for medical or reconstructive purposes. This would include treatment related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.

Athletic or fitness club fees or over-the-counter medications are not eligible.

Travel expenses incurred to obtain medical care may qualify for the medical expense credit if:

– Substantially equivalent medical services are unavailable within the taxpayer’s locality;

– A reasonably direct route is travelled; and

– The expenses are reasonable in the circumstances.

If the distance travelled is at least 40 kilometres, the taxpayer may deduct amounts paid for public transportation. However, if public transportation is not readily available, the taxpayer may claim vehicle expenses instead.