Lines 330 and 331: Eligible medical expenses you can claim on your tax return
On this page
- Find your eligible medical expenses
- Complete lines 330 and 331 on your return
- Keep your supporting documents, and only send us Form T2201 if needed
- Claim expenses for someone who died within 24 months
- Additional deductions for individuals with disabilities or low incomes
Find your eligible medical expenses
This list of common medical expenses shows:
- types of medical expenses
- if the expense is eligible
- if you need any supporting documents (such as Form T2201, Disability Tax Credit Certificate)
Medical expense | Eligible expense? | Prescription needed? | Certification in writing needed? | Form T2201 needed? | Keywords |
---|---|---|---|---|---|
Acoustic coupler | Eligible | Yes | No | No | |
Air conditioner | Eligible | Yes | No | No | |
Air filter, cleaner, or purifier | Eligible | Yes | No | No | |
Altered auditory feedback devices | Eligible | Yes | No | No | |
Ambulance service | Eligible | No | No | No | |
Artificial eye or limb | Eligible | No | No | No | |
Assisted breathing devices | Eligible | No | No | No | |
Athletic or fitness club fees | Not eligible | N/A | N/A | N/A | |
Attendant care expenses | See details | See details | See details | See details | |
Audible signal devices | Eligible | Yes | No | No | |
Baby breathing monitor | Eligible | Yes | No | No | |
Bathroom aids | Eligible | Yes | No | No | |
Birth control devices (non-prescription) | Not eligible | N/A | N/A | N/A | |
Bliss symbol boards | Eligible | Yes | No | No | |
Blood coagulation monitors | Eligible | Yes | No | No | |
Blood pressure monitors | Not eligible | N/A | N/A | N/A | |
Bone conduction receiver | Eligible | No | No | No | |
Bone marrow transplant | Eligible | No | No | No | |
Braces for a limb | Eligible | No | No | No | |
Braille note-taker devices | Eligible | Yes | No | No | |
Braille printers, synthetic speech systems, large print-on-screen devices | Eligible | Yes | No | No | |
Breast prosthesis | Eligible | Yes | No | No | |
Cancer treatment | Eligible | No | No | No | |
Catheters, catheter trays, tubing or other products | Eligible | No | No | No | |
Certificates | Eligible | No | No | No | |
Chair | Eligible | Yes | No | No | |
Cochlear implant | Eligible | No | No | No | |
Computer peripherals | Eligible | Yes | No | No | |
Cosmetic surgery before March 5, 2010 | Eligible | No | No | No | |
Cosmetic surgery after March 4, 2010 | See details | See details | See details | See details | |
Crutches | Eligible | No | No | No | |
Deaf-blind intervening services | Eligible | No | No | No | |
Dental services | Eligible | No | No | No | |
Dentures and dental implants | Eligible | No | No | No | |
Devices or software | Eligible | Yes | No | No | |
Diapers or disposable briefs | Eligible | No | No | No | |
Diaper services | Not eligible | N/A | N/A | N/A | |
Doctor – see Medical services provides by qualified medical practitioners | Eligible | No | No | No | |
Driveway access | Eligible | No | No | No | |
Drugs and medical devices bought under Health Canada’s Special Access Program | Eligible | No | No | No | |
Elastic support hose | Eligible | Yes | No | No | |
Electrolysis | Eligible | No | No | No | |
Electronic bone healing devices | Eligible | Yes | No | No | |
Electronic speech synthesizers | Eligible | Yes | No | No | |
Electrotherapy devices | Eligible | Yes | No | No | |
Environment control system (computerized or electronic) | Eligible | Yes | No | No | |
Extremity pump | Eligible | Yes | No | No | |
Fertility-related procedures | See details | See details | See details | See details | |
Furnace | Eligible | Yes | No | No | |
Gluten-free products | See details | See details | See details | See details | |
Group home – see Attendant care or care in a facility | See details | See details | See details | See details | |
Health plan premiums paid by an employer and not included in your income | Not eligible | N/A | N/A | N/A | |
Hearing aids | Eligible | No | No | No | |
Heart monitoring devices | Eligible | Yes | No | No | |
Hospital bed | Eligible | Yes | No | No | |
Hospital services | Eligible | No | No | No | |
Ileostomy and colostomy pads | Eligible | No | No | No | |
Infusion pump | Eligible | Yes | No | No | |
Injection pens (such as an insulin pen) | Eligible | Yes | No | No | |
Insulin or substitutes | Eligible | Yes | No | No | |
In vitro fertility program | Eligible | No | No | No | |
Kidney machine (dialysis) | Eligible | No | No | No | |
Laboratory procedures or services | Eligible | Yes | No | No | |
Large print-on-screen devices | Eligible | Yes | No | No | |
Laryngeal speaking aids | Eligible | No | No | No | |
Laser eye surgery | Eligible | No | No | No | |
Lift or transportation equipment (power-operated) | Eligible | Yes | No | No | |
Liver extract injections | Eligible | Yes | No | No | |
Medical marihuana | Eligible | No | No | No | |
Medical services provided by qualified medical practitioners | Eligible | No | No | No | |
Medical services provided outside Canada | Eligible | No | No | No | |
Moving expenses | Eligible | No | No | No | |
Needles and syringes | Eligible | Yes | No | No | |
Note-taking services | Eligible | No | Yes | No | |
Nurse | Eligible | No | No | No | |
Nursing home – see Attendant care or care in a facility | See details | See details | See details | See details | |
Optical scanners | Eligible | Yes | No | No | |
Organic food | Not eligible | N/A | N/A | N/A | |
Organ transplant | Eligible | No | No | No | |
Orthodontic work | Eligible | No | No | No | |
Orthopedic shoes, boots, and inserts | Eligible | Yes | No | No | |
Osteogenesis stimulator (inductive coupling) | Eligible | Yes | No | No | |
Over-the-counter medications | Not eligible | N/A | N/A | N/A | |
Oxygen and oxygen tent | Eligible | Yes | No | No | |
Oxygen concentrator | Eligible | No | No | No | |
Pacemakers | Eligible | Yes | No | No | |
Page-turner devices | Eligible | Yes | No | No | |
Personalized therapy plan | Eligible | Yes | No | Yes | |
Personal response systems such as Lifeline an Health Line Services | Not eligible | N/A | N/A | N/A | |
Phototherapy equipment | Eligible | No | No | No | |
Premiums paid to private health services plans | Eligible | No | No | No | |
Pre-natal and post-natal treatments | Eligible | No | No | No | |
Prescription drugs and medications | Eligible | Yes | No | No | |
Pressure pulse therapy devices | Eligible | Yes | No | No | |
Provincial and territorial plans | Not eligible | N/A | N/A | N/A | |
Reading services | Eligible | No | Yes | No | |
Real-time captioning | Eligible | No | No | No | |
Rehabilitative therapy | Eligible | No | No | No | |
Renovation or construction expenses | Eligible | No | No | No | |
Respite care expenses – see Attendant care or care in a facility | See details | See details | See details | See details | |
School for persons with a physical or mental impairment | Eligible | No | Yes | No | |
Scooter | Eligible | No | No | No | |
Service animals | Eligible | No | No | No | |
Sign-language interpretation services | Eligible | No | No | No | |
Spinal brace | Eligible | No | No | No | |
Standing devices | Eligible | Yes | No | No | |
Supplements and vitamins | Not eligible | N/A | N/A | N/A | |
Talking textbooks | Eligible | Yes | No | No | |
Teletypewriters | Eligible | Yes | No | No | |
Television closed caption decoders | Eligible | Yes | No | No | |
Tests | Eligible | Yes | No | No | |
Therapy | Eligible | Yes | No | Yes | |
Training | Eligible | No | No | No | |
Travel expenses (less than 40km) | Not eligible | N/A | N/A | N/A | |
Travel expenses (at least 40 km) | See details | See details | See details | See details | |
Travel expenses (at least 80 km) | See details | See details | See details | See details | |
Travel expenses (outside of Canada) | See details | See details | See details | See details | |
Treatment centre | Eligible | No | Yes | No | |
Truss for hernia | Eligible | No | No | No | |
Tutoring services | Eligible | No | Yes | No | |
Vaccines | Eligible | Yes | No | No | |
Van | Eligible | No | No | No | |
Vehicle modification | Eligible | Yes | No | No | |
Vision devices | Eligible | Yes | No | No | |
Visual or vibratory signaling device | Eligible | Yes | No | No | |
Vitamin B12 | Eligible | Yes | No | No | |
Vitamins – see Supplements and vitamins | Not eligible | N/A | N/A | N/A | |
Voice recognition software | Eligible | No | Yes | No | |
Volume control feature (additional) | Eligible | Yes | No | No | |
Walking aids | Eligible | Yes | No | No | cast |
Water filter, cleaner, or purifier | Eligible | Yes | No | No | |
Wheelchairs and wheelchair carriers | Eligible | No | No | No | |
Whirlpool bath treatments | Eligible | No | No | No | |
Wigs | Eligible | Yes | No | No |
Claim medical expenses on lines 330 and 331
You may claim eligible medical expenses on your tax return if you or your spouse or common-law partner:
- paid for the expense in any 12-month period ending in 2018
- have not already claimed the expense
You may only claim an expense that you haven’t been, or won’t be, reimbursed for. However, you may claim a reimbursed expense if:
- the reimbursement is included in your or someone else's income (such as a benefit shown on a T4 slip)
- the reimbursement was not deducted anywhere else on the tax return
Line 330: Medical expenses for self, spouse or common-law partner, and dependant children
Use line 330 to claim eligible medical expenses that you, or your spouse or common-law partner paid for the following people:
- yourself
- your spouse or common law partner
- any of your children born in 2001 or later
Line 330 calculations
Step 1
On the first line of line 330 of Schedule 1, Federal Tax, enter the total amount that you, or your spouse or common-law partner paid in 2018 for eligible medical expenses.
Example – Step 1
Richard and Pauline have 2 children, Jen and Rob. They have decided to use the following period to calculate their claim: July 1, 2017 to June 30, 2018. In that time, they had the following expenses:
- Richard – $1,500
- Pauline – $1,000
- Jen (their 16-year-old daughter) – $1,800
- Rob (their 19-year-old son) – $1,000
Rob is over 18, so his medical expenses should be claimed on line 331.
Jen is under 18, so Richard and Pauline can add her medical expenses to theirs. The total is $4,300. Either Richard or Pauline can claim this amount on the first line of line 330 of their Schedule 1.
In most cases, it’s better for the person with the lower net income (line 236) to claim the expenses. In this example, Pauline has the lower net income.
Total medical expenses for the first line of Line 330 = $4,300
Step 2
On the second line of line 330, enter the lesser of the following amounts:
- 3% of your net income (line 236)
or - $2,302
Example – Step 2
Pauline's net income (on line 236 of her return) is $32,000. She calculates 3% of that amount, which is $960.
Step 3
Subtract the amount in Step 2 from the amount on line 330, and enter the result on the last line of line 330 of Schedule 1.
Example – Step 3
Pauline’s result in Step 2 is less than $2,302, so she subtracts $960 from $4,300. The difference is $3,340. Pauline could claim this amount on the last line of line 330 of her Schedule 1.
Step 4
Claim the corresponding provincial or territorial non-refundable tax credit on line 5868 of your provincial or territorial Form 428.
Example – Step 4
Pauline lives in Nova Scotia, so she consults the details for line 5868 for Nova Scotia, and fills out that line.
Line 331: Medical expenses for other dependants
Use line 331 to claim eligible medical expenses that you or your spouse or common-law partner paid for people who depend on you for support. This can include:
- any of your children or grandchildren born in 2000 or earlier
- any of your parents, grand-parents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year
Line 331 calculations
You must do the following calculation for each dependant.
Step 1
Add up the total amount that you, or your spouse or common-law partner paid in 2018 for eligible medical expenses.
Example – Step 1
Richard and Pauline have 2 children, Jen and Rob. They have decided to use the following period to calculate their claim: July 1, 2017 to June 30, 2018. In that time, they had the following expenses:
- Richard – $1,500
- Pauline – $1,000
- Jen (their 16-year-old daughter) – $1,800
- Rob (their 19-year-old son) – $1,000
Jen is under 18, so Richard and Pauline can add her medical expenses to theirs. The total is $4,300. Either Richard or Pauline can claim this amount on the first line of line 330 of their Schedule 1.
Rob is over 18, so either Richard or Pauline can claim this amount on line 331 of their Schedule 1.
In most cases, it’s better for the person with the lower net income (line 236) to claim the expenses. In this example, Pauline has the lower net income.
Total medical expenses for the first line of Line 331 = $1000
Step 2
Find out which amount is less between:
- 3% of your dependant's net income (line 236)
or - $2,302
Example – Step 2
Rob’s net income is $20,000. Pauline calculates 3% of that amount, which is $600.
Step 3
Subtract the lesser amount in Step 2 from the amount from Step 1. Enter the result on line 331 of Schedule 1, Federal Tax.
Example – Step 3
Pauline subtracts $600 from $1000. The difference is $400. Pauline could claim this amount on line 331 of her Schedule 1
Step 4
Claim the corresponding provincial or territorial non-refundable tax credit on line 5872 of your provincial or territorial Form 428.
Example – Step 4
Pauline lives in Nova Scotia, so she consults the details for line 5872 for Nova Scotia, and fills out that line.
Keep your supporting documents, and only send us Form T2201 if needed
Each expense claimed may need supporting documents.
The Find your eligible medical expenses table lists the documents you may need.
Supporting documents to keep
Do not send these documents with your claim. Keep them in case we ask for them later.
- Receipts: Receipts must show the name of the company or individual that was paid.
- Prescriptions: Some medical claims need a prescription. A medical practitioner can provide this.
- Certification in writing: Some medical expenses need a certification in writing. A medical practitioner can provide this.
Supporting document you may need to send in
If your medical expense needs the Disability Tax Credit Certificate (T2201) form, you may need to send it to us.
You do not need to send this form again if you’re already approved for the Disability Tax Credit for 2018. For more information, see Disability Tax Credit.
Claim expenses for someone who died within 24 months
You may make a claim for expenses paid in any 24-month period that includes the date of death. You must not have claimed these expenses for any other year.
Additional deductions for individuals with disabilities or low incomes
Line 215 Disability supports deduction
If you have an impairment in physical or mental functions, you may be able to claim some medical expenses as a disability supports deduction (line 215 or 330).
You may also split the claim between these two lines if the total amount you want to claim is not more than the total expenses paid. Claim whichever is better for you. For more information, see Line 215.
Line 452 Refundable medical expense supplement
If you have a low income and high medical expenses, you may be able to get more support. To read about the refundable medical expense supplement, see Line 452.
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