Description

A non-refundable tax credit for eligible medical expenses paid for yourself, your spouse/common-law partner, or dependants.

Benefit Amount

Varies based on expenses and income; calculated on Line 33099 or 33199. The METC is not strictly income-tested, but the amount you can claim is reduced by the lesser of:

• 3% of your net income, or $2,759 (for 2025, indexed annually)

This means:

• If your net income is low, you can claim more of your medical expenses.
• If your income is high, you must subtract a larger portion before claiming the credit.

Eligibility Criteria

Must have paid eligible medical expenses in a 12-month period ending in the tax year.

View list of Eligible Expenses.

Application Process

Claim on your tax return with receipts and, if required, Form T2201 (DTC Certificate).

Possible Outcomes & Appeal Process

Appeals Process

If denied, you have the right to file a formal objection within 90 days of CRA’s decision.