What Is NOT Eligible Over-the-counter medications (unless prescribed) Cosmetic surgery not medically necessary Gym memberships (even if recommended by a doctor) Health plan premiums (with exceptions — some private health plan premiums are eligible) METC and Disability Tax Credit — Stack Both

Medical Expense Tax Credit Canada 2026 — METC Calculator & Complete Guide

The Medical Expense Tax Credit (METC) is a non-refundable federal tax credit that helps Canadians recover a portion of significant out-of-pocket medical costs. In 2026, you can claim 15% federal credit on eligible medical expenses exceeding 3% of your net income or $2,635 (whichever is less). For Canadians with disabilities, the METC can be worth thousands of dollars annually — especially when claiming attendant care, special devices, and prescription costs.

  METC 2026 Formula: Federal credit = 15% × (Total eligible expenses − lesser of [3% of net income OR $2,635]) | Threshold: $2,635 for 2026 | Claim the lower threshold for higher-income earners | Also claim for spouse/partner and dependants

Medical Expense Tax Credit Calculator

Your net income (line 23600 of T1) ($) Total eligible medical expenses for you + family ($) Province

Eligible Medical Expenses for Canadians with Disabilities

The CRA's list of eligible medical expenses is extensive. Key eligible expenses for Canadians with disabilities include:

Medical and Therapy Costs

Prescription drugs and medications
Dental procedures and orthodontics
Vision care — glasses, contact lenses, laser eye surgery
Physiotherapy, occupational therapy, speech therapy
Psychological services and counselling (by registered practitioner)
Physician and specialist fees (amounts over provincial coverage)
Hospital care and nursing home fees attributable to medical needs

Disability-Specific Expenses

Attendant care — home care, personal support workers (with limitations)
Wheelchair, walker, crutches, and mobility aids
Hearing aids and cochlear implants
Artificial limbs and orthotics
Braille printers and visual substitution devices
Electrotherapy devices
Insulin pumps and monitoring devices for diabetes
Incontinence products (over 20% of cost)
Air purifiers or furnaces prescribed for severe respiratory disease
Home modifications for disability (ramps, grab bars, bath lifts)
Guide dogs and other service animals — purchase, training, and care costs
T2201 medical practitioner fees for DTC application

Travel for Medical Care

Travel expenses to receive medical treatment unavailable locally (50+ km from home)
Accommodation and meals when travelling over 80 km for treatment
Ambulance fees

12-Month Claim Period Strategy

You do not need to use the calendar year. The METC allows you to claim any 12-month period ending in the tax year. If your expenses are spread across late one year and early the next, combine them in a single 12-month claim period to exceed the threshold more easily. For example, claiming October 2025 through September 2026 in your 2026 tax return can be more advantageous than splitting by calendar year.

Claiming Medical Expenses for Family Members

You can claim medical expenses for:

Yourself
Your spouse or common-law partner
Your children and grandchildren under 18
Other dependants (parents, siblings, etc.) — claimed on a separate line with a different threshold calculation

It's usually most tax-efficient for the lower-income spouse to claim all medical expenses, as the 3% threshold is lower on a smaller income.

Refundable Medical Expense Supplement

Low-income Canadians who qualify for the METC may also receive the Refundable Medical Expense Supplement (line 45200) — an additional credit of up to $1,593 for 2026. This is separate from the standard METC and is available to working individuals with low incomes whose medical expenses are high relative to their earnings.