Claiming your dependant's medical expenses

You can claim the total of the eligible expenses you paid minus whichever is less:

• $2,635 or
• 3% of your dependant's net income

You can only claim medical expenses for which you or someone else have not been or will not be reimbursed. For example, if your health insurance plan reimbursed you for 80% of your dependant’s medical expenses, you can only claim the remaining 20% on your return (minus $2,635 or 3% of your dependant’s net income).

Keep in mind, the medical expenses you’re claiming can’t be used to calculate any other credit, including the disability supports deduction. Additionally, your dependant needs to claim the medical expenses on his or her return first. Any unused medical expenses can then be claimed by you.

You can claim expenses for any 12-month period ending in the tax year for which you’re filing a return. This means, for the 2023 tax year, you could claim expenses paid in 2022 and in 2023.

Tax tip: While it is usually more beneficial for the lower income spouse to claim the family’s medical expenses, when it comes to unused medical expenses from dependants over the age of 18, it might be better for the higher income spouse to claim this amount.

Some common eligible medical expenses that you might be able to claim are:

• Medical services provided by qualified medical practitioners (includes diagnostic, therapeutic or rehabilitative services provided by a medical practitioner acting within the scope of his or her professional training)
• Fees paid to a medical practitioner to complete health and disability forms
• Dentist and dental services
• Prescription drugs and medications​
• Medical marihuana, including marihuana plants or seeds, cannabis or cannabis oil if you’re authorized to possess these substances, for your own medical use (under the Access to Cannabis for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act)
• Ambulance service to or from a hospital
• Prescription eyeglasses and prescription contact lenses
• Laboratory tests and x-rays
• Diabetic testing supplies
• Premiums for private health insurance plans, including those you paid through payroll deductions (premiums for mandatory provincial health plans, such as the British Columbia medical services plan, are not claimable)
• Travel expenses paid to access medical services that was at least 40 km away from your home
• Cost to adapt a van to transport a person who needs a wheelchair

Note: This list is not complete. Visit the CRA’s website for a complete list of eligible medical expenses and any supporting documents you’ll need to claim the medical expense.

Follow these steps in H&R Block’s 2023 tax software:

Important: Before you begin, make sure that you’ve told us about your dependants, then follow these steps to claim their medical expenses:

1. On the left-navigation menu, click the name of your dependant.
   

   

2. Under the EXPENSES section, select the checkbox for Medical expenses and click Continue.
   
   
3. When you arrive at the Medical expenses page, enter your information into the tax software.

You’ll only see a difference in your refund or tax owing amount if you have a significant amount of medical expenses. The amount paid in medical expenses must exceed the least of the following amounts:

• $2,635 or
• 3% of your dependant’s net income

For example, let’s say on October 1^st 2023, you paid $300 for your dependant’s prescription glasses and that was your only medical expense for the year.  Since the medical expense is less than 3% of your dependant's net income, entering this amount on your 2023 tax return won’t make a difference to your refund or tax owed.

However, since medical expenses paid in any 12-month period ending in the tax year can be claimed, you might be able to combine the above expense amount with other medical expenses you’ll have next year and claim it on that year’s return.

Let’s say you paid $2,000 for your dependant’s medical expenses from October 1, 2023 to October 1, 2024. Provided these expenses have not been claimed before, you’ll be able to claim the following amount in medical expenses on your 2024 return:

• Refundable medical tax expense supplement (CRA website)
• Québec medical tax expense supplement (Revenu Québec website)
• Lines 330 and 331 – Eligible medical expenses you can claim on your return (CRA website)
• Medical Expenses (Revenu Québec website)
• Line 381 – Medical Expenses (Revenu Québec website)