Medical Expenses You Can Claim on Your Tax Return (Dental, Glasses, Therapy)

You can claim eligible medical expenses, such as dental services, prescription eyeglasses and contact lenses, and rehabilitative therapy, paid in any 12-month period ending in the tax year. For 2025 you claim the amount above the lesser of $2,834 or 3% of your net income.

By Sarah Moglin Fact-checked by Samuel Athur

Last verified November 8, 2026 How we check our facts

Common eligible expenses

Expense	Condition
Dental services, dentures, implants, orthodontic work	No prescription needed
Eyeglasses, contact lenses, prescription swimming goggles	Prescription needed
Rehabilitative therapy	No prescription needed
Other therapy	Prescription and Form T2201 needed

Not eligible

Purely cosmetic surgery, gym or fitness fees, over-the-counter medications, vitamins and supplements, and any part of an expense that was or will be reimbursed (for example by an insurance plan).

How the claim works

Line 33099: you, your spouse or common-law partner, and children under 18.
Line 33199: other dependants who relied on you for support.
Choose any 12-month period ending in the tax year, as long as you didn't claim the expenses the previous year.
Receipts must show who was paid.

Disability Tax Credit (DTC): Who Qualifies and How to Apply The disability tax credit is for people with a severe and prolonged impairment in physical or mental functions, certified by a medical practitioner. Apply with Form T2201: you complete Part A (online, by phone or on paper) and a medical practitioner completes Part B. You can apply any time of year. Why Is My Tax Refund Lower Than Expected? The most common reasons are that the CRA used part of your refund to pay a debt you owe (taxes, a benefit overpayment, or another government debt like a student loan or EI overpayment), or it changed your return, for example by disallowing a credit. Your notice of assessment explains exactly what happened.

Frequently asked questions

Are dental expenses tax deductible in Canada?

Dental expenses you pay yourself are claimed as a medical expense tax credit (not a deduction), on line 33099 or 33199, for the part not reimbursed by insurance.

Can I claim physiotherapy?

The CRA lists rehabilitative therapy as eligible with no prescription needed; other therapy needs a prescription and Form T2201. Check the official list for your situation.

Sources

Lines 33099 and 33199 (CRA, 2025 tax year) (canada.ca)
Guide RC4065, Medical Expenses (canada.ca)

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