You can claim eligible medical and dental expenses on your 2026 tax return to reduce your taxable income through the Medical Expense Amount (MEA) credit. The CRA allows you to claim expenses for yourself, your spouse or common-law partner, and dependent children. However, only expenses that exceed either 3% of your net income or $2,635 (whichever is less) can be claimed, and you'll need to keep receipts and documentation to support your claim. The CRA has a specific definition of what qualifies as a medical expense. Not every healthcare cost you pay out of pocket will be deductible, so it's important to know the rules. Commonly eligible expenses include: Prescription medications and drugs dispensed by a pharmacist Dental work such as fillings, crowns, root canals, and orthodontia Eyeglasses and contact lenses (including the exam to fit them) Hearing aids and related equipment Mobility aids like wheelchairs, canes, and walkers Certain home renovations for disabled persons (ramps, grab bars, widened doorways) Artificial limbs and joints Insulin and diabetes supplies Lactose-free milk specially formulated for those with lactose intolerance Acupuncture and osteopathy services from licensed practitioners Prescriptions for vitamins if prescribed by a physician Seeing-eye dog expenses Expenses that typically don't qualify:
Most over-the-counter vitamins and supplements do not qualify as eligible medical expenses, even if you take them for health reasons. However, if a physician prescribes vitamins to treat a specific medical condition, and they are dispensed by a pharmacist, this CRA rule may apply to you. Keep the original prescription with your receipt to document that it was medically prescribed.
The 3% threshold means you can only claim the amount of medical expenses that exceeds 3% of your net income. For example, if your net income is $50,000, your threshold is $1,500. Only expenses above $1,500 can be claimed. The CRA also sets a maximum threshold of $2,635, so whichever is lower is your floor.
No. Each medical expense can only be claimed once, by one person in the household. You and your spouse cannot split or duplicate medical expense claims. Generally, the spouse with the higher income should claim the expenses to maximize the tax benefit.
No, the CRA does not require you to attach receipts to your tax return. However, you must keep all original receipts and supporting documentation for at least six years. If the CRA audits your return, you'll need to provide proof of your medical expenses.
Yes, certain home renovations for accessibility purposes may qualify if they are for a person with a severe and prolonged impairment. Examples include ramps, grab bars, and widened doorways. You'll need a detailed invoice describing the work and proof of the person's disability. General home improvements do not qualify.