Medical Expense Tax Credit (METC)

FederalTax creditChecked October 2, 2026

You can reduce your income tax by claiming eligible medical costs you paid for yourself or your family. Only the part above a minimum threshold counts.

How much

For 2025: you can claim eligible expenses above the lesser of $2,834 or 3% of net income ($2,890 for 2026). Non-refundable credit at the lowest federal rate.

When it's paid

Claimed on your tax return (lines 33099 and 33199).

Who qualifies

You paid eligible medical expenses not reimbursed by insurance
Expenses are for you, your spouse/partner, your children under 18, or certain other dependants
Expenses fall within any 12-month period ending in the tax year

How to apply

Gather receipts for the 12-month period you choose
Check the CRA list of eligible expenses
Usually claim on the lower-income spouse's return
Enter amounts on lines 33099/33199

What to have ready

Receipts
Prescriptions or practitioner forms for some items
Insurance reimbursement statements

Add to a printable checklist with other benefits

Common mistakes to avoid

Claiming amounts insurance already paid
Claiming on the higher-income spouse's return
Not using the best 12-month window

Official sources

Last checked against these pages on October 2, 2026.

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BenefitCanada is independent and not affiliated with any government. This guide summarizes official sources in plain language; rules and amounts change, so always confirm on the official page before applying.