Can I claim both the Disability Amount and full nursing home fees?

No. If you claim full-time nursing home fees as medical expenses, you cannot claim the Disability Amount. You can claim both only if you limit attendant care to $10,000 (Federal) or $17,627 (Ontario).

🇨🇦 Canada Medical Expense Tax Credit Calculator 2025

Calculate your eligible medical expenses and estimated federal + provincial tax credit under CRA rules.

2025 Threshold: lesser of 3% of net income OR $2,834

💡 Quick Example — From CRA Guide RC4065▶

Scenario: Richard ($2,500), Pauline ($2,000), Jen age 16 ($1,800), Rob age 19 ($1,300).

Line 33099 (self, spouse, children under 18):

Richard + Pauline + Jen = $6,300

Pauline's net income = $55,000 → 3% = $1,650 (less than $2,834)

Claim = $6,300 − $1,650 = $4,650

Line 33199 (Rob, age 19): Rob's expenses ($1,300) minus threshold based on Rob's net income → separate calculation.

👤 Your Net Income

Your Net Income (Line 23600) ($)

Spouse/Partner Net Income ($) — optional

📋 Line 33099 — Self, Spouse, Children Under 18

Medical Expenses for You + Spouse ($)

Medical Expenses for Children Under 18 ($)

Reimbursements Received ($)

👥 Line 33199 — Other Dependants (18+, Parents, etc.)

Each dependant has their OWN threshold based on their net income. Add one row per dependant.

♿ Disability Tax Credit & Province

I am claiming the Disability Amount (Line 31600 or 31800)

Province / Territory of Residence

Working Income (for refundable supplement) ($)

MEDICAL EXPENSE TAX CREDIT CALCULATED

Line 33099 Claim (Self, Spouse, Children Under 18) $4,650.00

Line 33199 Claim (Other Dependants) $0.00

      Total Eligible Medical Claim
      $4,650.00
    

Federal Tax Credit (14.5%) $674.25

Provincial Tax Credit (Ontario) $234.83

      Total Estimated Tax Credit
      $909.08
    

📋 Reporting: Claim on Line 33099 and/or Line 33199 of Schedule 1 (Federal). Complete Step 5 of your T1 return.

✅ Common Eligible Medical Expenses (from CRA RC4065)▶

Attendant care and care in a facility

Full-time care in a nursing home
Salaries and wages for attendant care
Care or training at a school or institution

Devices, equipment, and supplies

Hearing aids, cochlear implants
Wheelchairs, walkers, hospital beds
Insulin pens, glucose monitors
Orthopaedic shoes, braces
Oxygen, CPAP machines
Prosthetics (breast, limb, eye)

Prescribed drugs and medications

Prescription drugs (recorded by a pharmacist)
Insulin and substitutes
Vitamin B12 for pernicious anaemia
Medical cannabis (with medical document)

Services and fees

Dental services (non-cosmetic)
Ambulance service
Nursing services
Laboratory tests and X-rays (prescription needed)
Private health plan premiums (90%+ eligible)
Sign language interpretation

Travel expenses

40 km+ one way → public transit, taxis, or vehicle expenses
80 km+ one way → accommodation, meals, parking

Gluten-free food products (celiac disease)

Claim the incremental cost: cost of gluten-free product − cost of similar gluten product.

❌ Common INELIGIBLE Medical Expenses▶

Athletic or fitness club fees
Blood pressure monitors
Cosmetic surgery (purely for appearance)
Diaper services (but diapers themselves are eligible)
Health plan premiums paid by employer and not in income
Liquid meal replacement products
Mobile apps that manage blood glucose (without measuring)
Nebulizers
Organic food
Over-the-counter medications, vitamins, supplements (except Vitamin B12)
Personal response systems (Lifeline, Health Line)
Provincial health plan premiums (e.g., Ontario Health Insurance Plan)
Radon testing and mitigation
Any expense that will be reimbursed

⚠️ Disclaimer: This calculator provides an estimate for informational purposes only. Actual tax credits are determined by the CRA based on your tax return and individual circumstances. This tool follows CRA Guide RC4065 and the 2025 tax rules. Always verify with the CRA or a qualified tax professional.

❓ Frequently Asked Questions

What is the Medical Expense Tax Credit?

The METC is a non-refundable federal tax credit for eligible medical expenses you paid during the year. It is calculated as the amount of eligible expenses exceeding the lesser of 3% of your net income or $2,834 (2025), multiplied by 14.5%.

What is the threshold for 2025?

The 2025 threshold is the lesser of 3% of your net income or $2,834. The threshold is applied separately for Line 33099 (based on your income) and Line 33199 (based on each dependant's income).

Who can I claim medical expenses for?

Line 33099: Yourself, your spouse/common-law partner, and your children under 18. Line 33199: Other dependants — children 18+, grandchildren, parents, grandparents, brothers, sisters, uncles, aunts, nephews, and nieces who depended on you for support.

What is the 12-month rule?

You can claim expenses paid during any 12 consecutive months ending in 2025, as long as those expenses were not claimed by anyone else for 2024. Strategically choosing a period that spans two calendar years can capture more expenses.

How does the DTC interact?

If you claim full-time nursing home care as medical expenses, you cannot also claim the Disability Amount for the same person. You can claim the Disability Amount plus up to $10,000 of attendant care salaries (Ontario: $17,627).

What is the refundable supplement?

The refundable medical expense supplement (Line 45200) is available to working individuals with low income and high medical expenses. It is refundable — you receive it even if you owe no tax.

What expenses are NOT eligible?

Common ineligible expenses include over-the-counter medications, cosmetic surgery, athletic club fees, organic food, and anything reimbursed by insurance. See the "Ineligible Expenses" accordion above for the full list.

What about Québec?

Québec has its own medical expense rules on Line 381 using family income, plus a separate refundable credit on Line 462. Use the provincial portion of your Québec return for accurate calculation.

Official CRA information: Guide RC4065 Medical Expenses · Lines 33099 & 33199

⚠️This tool is for information purpose only. We do not guarantee any claim.
It is made based on data publicaly available on official website of concerned department.

Last Updated: March 2026 | Official Determination Required

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