Which medical expenses can you claim?
To know for whom you can claim medical expenses, see How do you claim eligible medical expenses on your tax return?
You can claim only eligible medical expenses on your tax return if you, or your spouse or common-law partner:
- paid for the medical expenses in any 12-month period ending in 2016
- did not claim them in 2015.
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 have 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, Statement of Remuneration Paid, slip) and the reimbursement was not deducted anywhere else on the income tax and benefit return.