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.
A medical practitioner can provide the certification.
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 prescription. Prescription – The List of common medical expenses indicates if you need a prescription to support your claim. Receipts – Receipts must show the name of the company or individual to whom the expense was paid. Keep them in case the Canada Revenue Agency (CRA) asks to see them later. To decide who should claim the medical expenses for Rob on line 33199, Richard and Pauline will have to make the same calculation using Rob’s net income.ĭocuments you need to support your medical expenses claimĭo not send any documents with your tax return. In this case, it is better for Pauline to claim all the expenses for Richard, herself, and their daughter Jen on line 33099. The difference is $2,860, which is the amount he could claim on his tax return. Because the result is less than $2,479, he subtracts $1,440 from $4,300. He calculates 3% of that amount, which is $1,440. The difference is $3,340, which is the amount she could claim on her tax return. Because the result is less than $2,479, she subtracts $960 from $4,300. She calculates 3% of that amount, which is $960. Pauline’s net income (on line 23600 of her return) is $32,000. Since Rob is over 18, his medical expenses should be claimed on line 33199. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. They have reviewed their medical expenses and decided that the 12-month period ending in 2022 they will use to calculate their claim is July 1, 2021, to June 30, 2022. Richard and Pauline have two children, Jen and Rob. Vision devices (eyeglasses, contact lenses, prescription swimming goggles) School for persons with a mental or physical impairment Provincial and territorial plans (health care plans, medical services plans) 
Premiums paid to private health services plans Personal response systems such as Lifeline an Health Line Services Osteogenesis stimulator (inductive coupling) Mobile applications that help a person manage their blood glucose level (without actually measuring it) Medical services by medical practitioners (doctor, specialist) Lift or transportation equipment (power-operated) Laboratory procedures or services (including COVID-19 tests) In vitro fertility program (ova (eggs), sperm) Hearing aids (personal assistive listening devices)
Health plan premiums paid by an employer and not included in your income Assisted breathing devices (CPAP, ventilator)Īttendant care and care in a facility (group home, nursing home, respite care)Īudible signal devices (bells, horns, visible signals)īraces for a limb (stockings, walking cast, boots)īraille printers, synthetic speech systems, large print-on-screen devicesĬatheters, catheter trays, tubing or other productsĬosmetic surgery solely for cosmetic procedures (liposuction, hair replacement procedures, filler injections (for removing wrinkles), teeth whitening)ĭrugs and medical devices bought under Health Canada’s Special Access ProgramĮnvironment control system (computerized or electronic)įertility-related procedures (donor of sperm, ova (eggs), or embryos, surrogate mother)
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