How does the medical expense tax credit work in Canada for 2024?

The medical expense tax credit (METC) is a non-refundable tax credit that helps Canadians offset the cost of eligible medical expenses. For the 2024 tax year, you can claim qualifying expenses on line 33099 (for yourself, your spouse, and your minor children) and line 33199 (for other eligible dependants).

How the credit is calculated:

You can claim the total of your eligible medical expenses minus the lesser of:

• 3% of your net income (line 23600), or
• C$2,759 (the 2024 threshold)

The resulting amount is then multiplied by 15% (the lowest federal tax rate) to determine your credit.

Eligible medical expenses include:

• Prescription medications and drugs
• Dental care (exams, fillings, dentures, orthodontics)
• Eyeglasses, contact lenses, and laser eye surgery
• Hearing aids and related batteries
• Ambulance fees and certain travel expenses for medical treatment
• Premiums for private health insurance plans
• Attendant care or nursing home fees

Important rules:

• You can claim expenses paid in any 12-month period ending in 2024 that were not claimed in the previous year. This gives you flexibility in choosing the best 12-month window.
• Expenses reimbursed by insurance or an employer health plan cannot be claimed.
• Keep all receipts, as the CRA may request them.

Tip: The lower-income spouse should generally claim the medical expenses, since the 3% net income threshold will be lower, resulting in a larger credit.