Line 33099 - Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age

Line 33099 - Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age

You can claim eligible medical expenses paid in any 12-month period ending in 2024 that were not claimed by you or anyone else for 2023.

Generally, you can claim all amounts paid, even if they were not paid in Canada.

For all expenses, you can only claim the part of the expense that you (or someone else) has not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your (or someone else's) income, such as a benefit shown on a T4 slip, and the reimbursement was not deducted anywhere else on the return.

You can claim the total eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons:

• yourself

• your spouse or common-law partner

• your or your spouse's or common-law partner's children under 18 years of age at the end of 2024

Eligible medical expenses

Eligible medical expenses include:

• payments to a medical doctor, dentist, nurse or certain other medical professionals, or to a public or licensed private hospital

• payments for prescription drugs, artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers and certain prescription medical devices

  Note
  Over-the-counter products such as vitamins, natural supplements or non-prescription medications are not eligible medical expenses.

• premiums paid to private health services plans (other than those paid by an employer, such as the amount from box J of your Relevé 1 Slip, Employment and Other Income (Revenu Québec))

• premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible)

• certain cannabis products purchased for a patient for medical purposes

• fees paid to a fertility clinic or donor bank in Canada to obtain sperm, ova or embryos to become a parent

• certain expenses paid for a surrogate mother or donor (for example, a donor of sperm or ova) in Canada

• certain expenses incurred for an animal specially trained to assist a patient in coping with any of the following impairments:

  • blindness

  • profound deafness

  • severe autism

  • severe diabetes

  • severe epilepsy

  • a severe and prolonged impairment that markedly restricts the use of the patient's arms or legs

  • a severe mental impairment, if the animal is specially trained to do specific tasks (excluding the provision of emotional support)

These expenses include such things as the cost of the animal, care and maintenance of the animal (including food and veterinary care), reasonable travel expenses for the patient to attend a facility that trains individuals in the handling of these service animals, and reasonable board and lodging for full-time attendance at the facility. The special training of the animal must be one of the main purposes of the person or organization that provides the animal.

For more information about medical expenses, including reimbursement and travel expenses, go to canada.ca/taxes-medical-expenses, use the CRA's Tax Information Phone Services, or see Guide RC4065, Medical Expenses, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.

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