Lines 330 and 331 – Eligible medical expenses you can claim on your return

Video series: Tax Measures for Persons with Disabilities

Segment 3: Medical expenses

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Which medical expenses can you claim?

To know for whom you can claim medical expenses, see Which lines do you complete on your return? 

You can claim only eligible medical expenses on your return if you, or your spouse or common-law partner:

  • paid for the medical expenses in any 12-month period ending in 2015
  • did not claim them in 2014.

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.

List of common medical expenses

This list of common medical expenses shows:

This list is not exhaustive. You can use the search feature of this list to quickly find a specific medical expense. For more information on eligible medical expenses, see Income Tax Folio S1–F1–C1, Medical Expense Tax Credit.

Medical expense Eligible expense? Prescription needed? Certification in writing needed? Form T2201 needed?
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
Animals 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
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
Health programs 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 pen (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 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 marijuana or marijuana seeds 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 an impairment in physical or mental functions Eligible No Yes No
Scooter 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
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

How do you claim eligible medical expenses on your tax return?

Which lines do you complete on your return?

You can claim eligible medical expenses on line 330 or line 331 of Schedule 1, Federal Tax, of your income tax and benefit return.

Line 330 – Medical expenses for self, spouse or common-law partner, and your dependant children born in 1998 or later

Use line 330 to claim eligible medical expenses that you or your spouse or common-law partner paid for:

  • yourself
  • your spouse or common-law partner
  • your, or your spouse's or common-law partner's children born in 1998 or later

Line 331 – Allowable amount of medical expenses for other dependants

Use line 331 to claim eligible medical expenses that you or your spouse or common-law partner paid for the following persons who depended on you for support:

  • your or your spouse's or common-law partner's child who was born in 1997 or earlier, or grandchild
  • your or your spouse's or common-law partner's parents, grand-parents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year

Which amount do you enter on your return?

Follow these steps to find out how to calculate the amount to enter on lines 330 and 331 of your income tax and benefit return.

Line 330
Step 1

On line 330 of Schedule 1, Federal Tax, enter the total amount that you, or your spouse or common-law partner paid in 2015 for eligible medical expenses.

Step 2

On the line below line 330, enter whichever is less:

  • 3% of your net income (line 236)
    or
  • $2,208
Step 3

Subtract the amount of step 2 from the amount on line 330, and enter the result on the following line of Schedule 1.

Step 4

Claim the corresponding provincial or territorial non-refundable tax credit on line 5868 of your provincial or territorial Form 428.

Tax tip

Compare the amount you can claim with the amount your spouse or common-law partner would be able to claim. It may be better for the spouse or common-law partner with the lower net income (line 236) to claim the eligible medical expenses.

Line 331

You have to 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 2015 for eligible medical expenses.

Step 2

Find out which amount is less between:

  • 3% of your dependant's net income (line 236)
    or
  • $2,208
Step 3

Subtract the lesser amount from step 2 from the amount from step 1. Enter the result on line 331 of Schedule 1, Federal Tax.

Step 4

Claim the corresponding provincial or territorial non-refundable tax credit on line 5872 of your provincial or territorial Form 428.

Tax tip

Compare the amount you can claim with the amount your spouse or common-law partner would be able to claim. It may be better for the spouse or common-law partner with the lower net income (line 236) to claim the eligible medical expenses.

Example – For which spouse or common-law partner would it be more beneficial to claim the expenses?

Rick, and his wife Paula, have two children. They have reviewed their medical bills and decided that the 12-month period ending in 2014 for which they will calculate their claim is July 1, 2013, to June 30, 2014. They incurred the following expenses:

  • Rick – $1,500
  • Paula – $1,000
  • Jenny (their 16 year old daughter) – $1,800
  • Kyle (their 19 year old son) – $1,000

Total medical expenses = $5,300

Kyle is older than 18, so they will claim his expenses on line 331. This means that their total allowable expenses for 2014 are $4,300, which they will enter on line 330.

Paula's net income on line 236 of her return is $32,000. She calculates 3% of that amount as $960. Because the result is less than $2,171, she enters $960 on line 30 of Schedule 1 and subtracts it from $4,300. The difference is $3,340, which is the amount on line 31.

Rick's net income on line 236 of his return is $48,000. He calculates 3% of that amount as $1,440. Because the result is less than $2,171, he enters $1,440 on line 29 of Schedule 1 and subtracts it from $4,300. The difference is $2,860, which is the amount on line 30.

In this case, Paula and Rick decided it's better for Paula to claim the expenses for them and their daughter, Jenny.

What documents do you need to support your medical expenses claim?

Do not send any documents with your return, but keep them in case the Canada Revenue Agency (CRA) asks to see them.

  • Receipts – Receipts must show the name of the company or individual to whom the expense was paid.
     
  • Prescription – The List of common medical expenses indicates if you need a prescription to support your claim. A medical practitioner can provide the prescription.
     
  • Certification in writing – The List of common medical expenses indicates if you need a certification in writing to support your claim. A medical practitioner can provide the certification.
     
  • Form T2201, Disability Tax Credit Certificate – The List of common medical expenses indicates if you need to have this form approved by the CRA for your claim. For more information about this approval process, see Disability Tax Credit.

    If the person for whom you are claiming the medical expense is already approved for the disability tax credit for 2015, you do not need to send a new Form T2201.

What if you claim medical expenses for a dependant who died?

A claim can be made for expenses paid in any 24-month period that includes the date of death. It only applies if the expenses were not claimed for any other year.

What are the related credits to medical expenses?

Disability Supports Deduction (line 215)

If you have an impairment in physical or mental functions, you may be able to claim some medical expenses as a disability supports deduction on line 215. You can claim these expenses on line 215 or line 330. You can also split the claim between these two lines, as long as the total of the amounts claimed is not more than the total expenses paid. You may claim whichever is better for you. For more information, go to Line 215.

Refundable medical expense supplement (line 452)

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. For more information, go to Line 452.

Forms and publications

Forms and publications

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