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RC4065 Medical Expenses - 2025 - Canada.ca

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Information about medical expenses you can claim

Medical Expenses

2025 RC4065(E) Rev. 25

Find out if this guide is for you

This guide is for persons with medical expenses and their supporting family members. The guide gives information on eligible medical expenses you can claim on your tax return. This guide uses plain language to explain the most common tax situations. The guide is for information only and does not replace the law. The Canada Revenue Agency’s (CRA) publications and personalized correspondence are available in braille, large print, e-text and MP3. For more information, go to -multiple-formats or call 1-800-959-8281 La version française de ce guide est intitulée Frais médicaux https://canada.ca/taxes

https://canada.ca/cra . .

Generated Markdown table of contents

Table of contents

Page General information....................................... 4 How to claim medical expenses..................... 4 Credits or deductions related to medical expenses.......................................................... 5 Certain medical expenses require a certification.................................................. 6 Common medical expenses you can claim....................................................... 6 Attendant care and care in a facility.............. 6 Care, treatment, and training......................... 14 Construction and renovation......................... 16 Devices, equipment, and supplies................. 17 Gluten-free food products.............................. 20 Prescribed drugs, medications, and other substances...................................................... 20 Service animals................................................. 21 Services and fees.............................................. 21 Travel expenses................................................ 22 https://canada.ca/taxes

Page Common medical expenses you cannot claim................................................. 24 Documents you need to keep....................... 25 Digital services for individuals.................... 26 My Account....................................................... 26 Receive your CRA mail online....................... 26 For more information..................................... 27 If you need help................................................ 27 Direct deposit.................................................... 27 Forms and publications................................... 27 Electronic mailing lists.................................... 27 Contact the CRA............................................... 27 Teletypewriter (TTY) and Video Relay Service (VRS) users....................................... 27 Formal disputes (objections and appeals).... 27 CRA Service Feedback Program.................... 28 Index.................................................................. 29 3

General information

The medical expense tax credit is a non-refundable tax credit that you can use to reduce the tax that you paid or may have to pay. If you paid for healthcare expenses, you may be able to claim them as eligible medical expenses on your tax return. These expenses include a wide range of products, procedures, and services, such as: medical supplies

dental care

travel expenses

Generally, you can claim all amounts paid, even if they were not paid in Canada. You can only claim the part of an eligible expense for which you have not been or will not be reimbursed.

How to claim medical expenses

You can claim medical expenses on line 33099 or 33199 of your tax return under Step 5 – Federal tax. Line 33099 – You can claim the total eligible medical expenses you or your spouse or common-law partner paid for any of the following persons: yourself

your spouse or common-law partner

your or your spouse’s or common-law

partner’s children who were under 18 years of age at the end of the tax year Line 33199 – You can claim the part of eligible medical expenses you or your spouse or common-law partner paid for any of the following persons who depended on you for support: your or your spouse’s or common-law

partner’s children who were 18 years of age or older at the end of the tax year, or grandchildren 4 https://canada.ca/taxes

your or your spouse’s or common-law

partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year You must calculate, for each dependant, the medical expenses that you are claiming on line 33199. Amounts you can claim Line 33099 – You can claim the total of the eligible expenses minus the lesser of the following amounts: $2,834

3% of your net income (line 23600 of

your tax return) Line 33199 – You can claim the total of the eligible expenses minus the lesser of the following amounts: $2,834

3% of your dependant’s net income

(line 23600 of their tax return) Note The maximum provincial or territorial amount you can claim for medical expenses may differ depending on where you live. For more information, see the information guide for your province or territory of residence in your income tax package. If you live in Quebec, visit https://www.revenuquebec.ca. Period for which you can claim these expenses You can claim eligible medical expenses paid in any 12-month period ending in 2025 and not claimed by you or anyone else in 2024. For a person who died in 2025, a claim can be made for expenses paid in any 24-month period that includes the date of death if the expenses were not claimed for any other year.

Example Richard and Pauline have two children, Jen and Rob. They have reviewed their medical expenses and decided that the 12-month period ending in 2025 they will use to calculate their claim is July 1, 2024 to June 30, 2025. They had the following expenses: Richard $2,500 Pauline $2,000 Jen (their 16-year-old daughter) $1,800 Rob (their 19-year-old son) $1,300 Total medical expenses $7,600 Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $6,300. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Rob is over 18, his medical expenses should be claimed on line 33199. Pauline’s net income (on line 23600 of her return) is $55,000. She calculates 3% of that amount, which is $1,650. Because the result is less than $2,834, she subtracts $1,650 from $6,300. The difference is $4,650, which is the amount she could claim on her tax return. Richard’s net income is $42,000. He calculates 3% of that amount, which is $1,260. Because the result is less than $2,834, he subtracts $1,260 from $6,300. The difference is $5,040, which is the amount he could claim on his tax return. In this case, it is better for Richard to claim all the expenses for Pauline, himself, and their daughter Jen on line 33099. To decide who should claim the medical expenses for Rob on line 33199, Richard and Pauline will have to make the same calculation using Rob’s net income. https://canada.ca/taxes

Credits or deductions related to medical expenses

Refundable medical expense supplement The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. You may be able to claim this credit if all of the following conditions apply: You made a claim for medical

expenses on line 33200 of your tax return (Step 5 – Federal tax) or for the disability supports deduction on line 21500 of your tax return. You were resident in Canada

throughout 2025. You were 18 years of age or older at

the end of 2025. You must also meet the criteria related to income. For more information, go to https://canada.ca/line -45200. Disability supports deduction The person with the impairment in physical or mental functions may be able to claim some medical expenses as a disability supports deduction. They can claim these expenses on line 21500 or line 33099, or split the claim between these two lines, as long as the total of the amounts claimed is not more than the expenses paid. For the eligibility criteria, the list of eligible expenses, or more information, see Guide RC4064, Disability-Related Information. 5

Certain medical expenses require a certification

In this guide, the Canada Revenue Agency (CRA) identifies the medical expenses that must be certified by a medical practitioner. Medical practitioners include a wide range of health professionals, such as doctors, pharmacists, and nurses. To view the list of practitioners who can certify medical expenses, go to https://canada.ca/taxes-medical-expenses-practitioners.

Common medical expenses you can claim

You can claim the following medical expenses on line 33099 or use them to calculate an amount on line 33199. Any certification needed is specified. This list is not complete . For more information, see Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.

Attendant care and care in a facility

Attendant care is care given by an attendant who does personal tasks which a person cannot do for themselves. Attendant care can be received in certain types of facilities. You can claim amounts paid to an attendant only if the attendant was not your spouse or common-law partner and was 18 years of age or older when the amounts were paid. If an individual issues a receipt for attendant care, the receipt must include their social insurance number. Who can claim these expenses You can claim as medical expenses the amounts you or your spouse or common-law partner paid for attendant care or care in a facility. The expenses must have been paid for the care of any of the following persons: yourself

your spouse or common-law partner

a dependant

6 https://canada.ca/taxes

A dependant is someone who depended on you for support and is any of the following persons: your or your spouse’s or common-law

partner’s child or grandchild your or your spouse’s or common-law

partner’s parent, grandparent, brother, sister, uncle, aunt, nephew, or niece who lived in Canada at any time in the year Amounts you can claim as medical expenses Full-time care or specialized care Generally, you can claim the entire amount you paid for care at any of the following facilities: nursing homes (full-time care)

schools, institutions, or other places

(providing care or care and training) The care is considered to be full-time care when a person needs constant care and attendance. Other places could include an outpatient clinic, such as a detoxification clinic; however, they do not include a recreational facility, such as a residential summer camp, even if it caters to persons with disabilities. Note Generally, you cannot claim the entire amount you paid for a retirement home or a home for seniors. However, you can claim salaries and wages for care in such facilities if the care recipient qualifies for the disability tax credit (see “Salaries and wages” on the next page). What is meant by nursing home – A nursing home is generally a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home.

All regular fees paid for full-time care in a nursing home or for specialized care or training in an institution are eligible as medical expenses, including fees for all of the following: food

accommodation

nursing care

administration fees

maintenance fees

social programming and activities fees

However, extra personal expenses (such as hairdresser fees) are not eligible. Salaries and wages You may be able to claim the fees for salaries and wages paid for attendant care or care or supervision in any of the following facilities: self-contained domestic establishments

(such as your private home) retirement homes, homes for seniors,

or other institutions that typically provide part-time attendant care group homes in Canada

nursing homes (special rules apply to

this type of facility, see the chart on page 10) Eligibility for the disability tax credit may be a requirement to claim fees for salaries and wages as medical expenses. See the reference to Form T2201, Disability Tax Credit Certificate, on the chart on page 10. Expenses you can claim – You may be able to claim as medical expenses the salaries and wages paid to all employees who do the following tasks or services: food preparation

housekeeping services for a resident’s

personal living space https://canada.ca/taxes

laundry services for a resident’s

personal items health care (registered nurse, practical

nurse, certified health care aide, personal support worker) activities (social programmer)

salon services (hairdresser, manicurist,

pedicurist) if included in the monthly fee transportation (driver)

security for a secured unit

If you are receiving attendant care in your home, you can only claim for the period when you are at home and need care or help. For an expense to be eligible as a medical expense, you must either: be eligible for the disability tax credit

have a written certification from a

medical practitioner that states the services are necessary Expenses you cannot claim – You cannot claim the cost of any of the following: rent (except the part of rent for

services that help a person with daily tasks, such as laundry and housekeeping) food

cleaning supplies

other operating costs (such as the

maintenance of common areas and outside grounds) salaries and wages paid to employees

such as administrators, receptionists, groundskeepers, janitors (for common areas), and maintenance staff 7

Sample statement for attendant care expenses To claim attendant care expenses paid to a facility, such as a retirement home, you must send the CRA a detailed breakdown from the facility. The breakdown must clearly show the amounts paid for staff salaries that apply to the tasks and services listed under “Expenses you Example 1 Statement of account for the 2025 year Resident’s name: Stephen Harris Total expenses Rent $18,909 Administration staff wages $1,742 Nursing wages $6,259 Activities director wages $602 Housekeeping and laundry wages $1,516 Dietician and chef wages $3,851 Transportation wages $565 Total $33,444 Based on the above statement, Stephen’s eligible attendant care expenses are $12,793. 8 https://canada.ca/taxes

can claim” on the previous page. The breakdown should also take into account any subsidies that reduce the attendant care expenses (unless the subsidy is included in income and is not deductible from income). The following sample statements show the detailed information the CRA needs. Non-eligible Eligible expenses expenses $18,909 $1,742 $6,259 $602 $1,516 $3,851 $565 $20,651 $12,793

Example 2 Statement of account for the 2025 year Resident’s name: Jamie Fitzgerald Total Non-eligible expenses expenses Rent $18,909 $18,909 Administration staff $1,742 $1,742 wages Nursing wages $6,259 Activities director $602 wages Housekeeping and $1,516 laundry wages Dietician and chef $3,851 wages Transportation $565 wages Total $33,444 $20,651 $12,793 Based on the above statement, Jamie’s eligible attendant care expenses are $8,777. The amount of eligible expenses that Jamie can claim was reduced because of the subsidies received. Special rules when claiming the disability amount There are special rules when claiming the disability amount and attendant care as medical expenses. For information on claiming attendant care and the disability amount, see the chart on the next page. Type of certification needed when claiming both attendant care as medical expenses and the disability amount The following chart shows the certification you need to claim attendant care as a medical expense on line 33099 or 33199 of your tax return (Step 5 – Federal tax) and if you can also claim the disability amount on line 31600 or 31800. https://canada.ca/taxes

Eligible Subsidies Eligible expenses – if received expenses no subsidies (after are received subsidies) $9,000 $6,259 $6,259 $602 $602 $1,516 $1,516 $3,851 $2,500 $1,351 $565 $565 $13,016 $8,777 In all cases, for you to claim the disability amount, the CRA has to approve Form T2201, Disability Tax Credit Certificate. Part A of Form T2201 can be completed using the digital form, by phone, or by paper form. Part B of the form is to be completed by your medical practitioner. For more information on Form T2201, the disability tax credit, and the disability amount, go to https://canada.ca/disability-tax-credit. 9

Type of expense Certification needed Fees paid for full-time care in a Form T2201 or a medical practitioner nursing home must certify in writing that you are, and in the foreseeable future will continue to be, dependent on others for your personal needs and care because of a lack of normal mental capacity. Salaries and wages for Form T2201 attendant care given in Canada. This can include the part of the nursing home fees paid for full-time care that relate only to salaries and wages Salaries and wages for one Form T2201 full-time attendant outside of a self-contained domestic establishment Full-time attendant at home Form T2201 or a medical practitioner must certify in writing that you are, and will likely to be for a long continuous period of indefinite duration, dependent on others for your personal needs and care because of an impairment in physical or mental functions and need a full-time attendant. Salaries and wages for care or Form T2201 supervision in a group home in Canada Care, or training and care, at a Form T2201 or an appropriately qualified school, institution, or other person must certify in writing that place (such as a detoxification because of a mental or physical clinic) impairment, you need the equipment, facilities, or staff specially provided by that place for persons with the same type of impairments. Note An appropriately qualified person includes a medical practitioner, the principal of the school or the head of the institution or other place. Calculate your net federal tax by completing Step 5 of your tax return to find out what is more beneficial for you. You can also see the examples starting on the next page. 10 https://canada.ca/taxes

Can you claim the disability amount You can claim the disability amount, if eligible, or these expenses, but not both. You can claim the disability amount and up to $10,000 for these expenses ($20,000 if the person died in the year). For residents of Ontario, the provincial limit is up to $17,627 for these expenses ($35,253 if the person died in the year). You can claim the disability amount or these expenses, but not both. You can claim the disability amount, if eligible, or these expenses, but not both. You can claim the disability amount and these expenses. You can claim the disability amount, if eligible, and these expenses. If you claim the fees paid to a nursing home for full-time care as a medical expense on line 33099 or 33199 of your tax return (Step 5 – Federal tax), no one (including yourself) can claim the disability amount for the same person.

You can claim the disability amount together with the portion of the nursing home fees that relate only to salaries and wages for attendant care (up to the limit indicated in the chart on the previous page). However, you must provide a breakdown of the amounts charged by the nursing home showing the portion of payments that relate to attendant care. Example 1 Dali is 38 years old and lives in their own home. Dali’s only income is a disability pension of $35,000. Dali’s doctor has certified in writing that they are dependent on others for their own personal need because of a physical impairment. The CRA has approved Form T2201 for Dali. Dali pays their 43-year-old neighbour, Marge, $16,000 each year to look after them full-time. Dali can claim the amounts they pay Marge for attendant care as a medical expense. Dali has a choice to make. See the examples of Dali’s tax return for a breakdown of their claims on their tax return using both options. Dali’s first option is to claim $10,000 of their attendant care expenses as a medical expense on line 33099 and claim the disability amount of $10,138 on line 31600. Under this option, Dali would have no federal tax to pay. Option 1 – Dali’s tax return (Step 5 – Federal tax) Basic personal amount (line 30000)..................................................................................................... 16,129.00 Pension income amount (line 31400).................................................................................................. + 2,000.00 Disability amount (for self) (line 31600)............................................................................................... + 10,138.00 Total amounts of medical expenses paid (line 33099)........................10,000.00 Subtract $2,834 or 3% of line 23600 of your tax return, whichever is less.............................................. – 1,050.00 Medical expenses for self................................................................... = 8,950.00 Add the amounts.................................................................................................................................. = 37,217.00 Federal non-refundable tax credit rate......................................................................................................... x 14.5% Total federal non-refundable tax credits.............................................................................................. = Since the taxable income is $57,375 or less: Your taxable income from line 26000 of your tax return......................35,000.00 Multiply by 14.5%..................................................................................... ×14.5% Federal tax on taxable income............................................................ = 5,075.00 Subtract federal non-refundable tax credits (amount from line 6)........................................................ – 5,396.47 Basic federal tax (amount from line 9)................................................ If negative, enter “0.” https://canada.ca/taxes

Choosing what is more beneficial The following examples show two ways to calculate your net federal tax using Step 5 – Federal tax of your tax return in order to determine what is more beneficial for you. 1 2 3 ►

  • 8,950.00 4 5 5,396.47 6 ► 5,075.00 7 8 = – 321.47 9 = 0.00 11

Dali’s second option is to claim all $16,000 of their attendant care expenses as a medical expense, but then they would not be able to claim the disability amount. Dali’s federal tax would be $278.54. Option 2 – Dali’s tax return (Step 5 – Federal tax) Basic personal amount (line 30000)..................................................................................................... 16,129.00 Pension income amount (line 31400).................................................................................................. + 2,000.00 Total amounts of medical expenses paid (line 33099)........................16,000.00 Subtract $2,834 or 3% of line 23600 of your tax return, whichever is less.............................................. – 1,050.00 Medical expenses for self................................................................. = 14,950.00 Add the amounts.................................................................................................................................. = 33,079.00 Federal non-refundable tax credit rate........................................................................................................ × 14.5% Total federal non-refundable tax credits.............................................................................................. = Since the taxable income is $57,375 or less: Your taxable income from line 26000 of your tax return......................35,000.00 Multiply by 14.5%.................................................................................... × 14.5% Federal tax on taxable income........................................................... = 5,075.00 Subtract federal non-refundable tax credits (amount from line 5)........................................................ – 4,796.46 Basic federal tax (amount from line 8)................................................ If negative, enter “0.” For Dali, the first option is better since it reduces their basic federal tax to zero. 12 https://canada.ca/taxes

1 2 ►

  • 14,950.00 3 4 4,796.46 5 ► 5,075.00 6 7 = 278.54 8 = 278.54

Example 2 Judy is a 57-year-old who earned $45,000 of pension income last year. She was seriously injured in a car accident a few years ago and now needs full-time care. The CRA has approved Form T2201 for her. Last year, Judy paid $32,000 to a retirement home. Of that amount, $24,000 was her share of the salaries and wages paid to staff for full-time attendant care. Judy has a choice to make. See the examples of Judy’s tax return for a breakdown of her claims on her tax return using both options. Her first option is to claim $10,000 of her share of the salaries and wages as medical expenses on line 33099 and claim the disability amount of $10,138 on line 31600. Under this option, she would have to pay $1,172.03 in federal tax. Option 1 – Judy’s tax return (Step 5 – Federal tax) Basic personal amount (line 30000)..................................................................................................... 16,129.00 Pension income amount (line 31400).................................................................................................. + 2,000.00 Disability amount (for self) (line 31600)............................................................................................... + 10,138.00 Total amounts of medical expenses paid (line 33099)........................10,000.00 Subtract $2,834 or 3% of line 23600 of your tax return, whichever is less.............................................. – 1,350.00 Medical expenses for self................................................................... = 8,650.00 Add the amounts.................................................................................................................................. = 36,917.00 Federal non-refundable tax credit rate........................................................................................................ × 14.5% Total federal non-refundable tax credits.............................................................................................. = Since the taxable income is $57,375 or less: Your taxable income from line 26000 of your tax return......................45,000.00 Multiply by 14.5%..................................................................................... × 14.5% Federal tax on taxable income............................................................ = 6,525.00 Subtract federal non-refundable tax credits (amount from line 6)........................................................ – 5,352.97 Basic federal tax (amount from line 9)................................................ If negative, enter “0.” https://canada.ca/taxes

1 2 3 ►

  • 8,650.00 4 5 5,352.97 6 ► 6,525.00 7 8 = 1,172.03 9 = 1,172.03 13

Her second option is to claim all of her share of salaries and wages ($24,000) as a medical expense, but then she would not be allowed to claim the disability amount. Judy’s federal tax would be $612.04. Option 2 – Judy’s tax return (Step 5 – Federal tax) Basic personal amount (line 30000)..................................................................................................... 16,129.00 Pension income amount (line 31400).................................................................................................. + 2,000.00 Total amounts of medical expenses paid (line 33099)........................24,000.00 Subtract $2,834 or 3% of line 23600 of your tax return, whichever is less.............................................. – 1,350.00 Medical expenses for self.................................................................. = 22,650.00 Add the amounts.................................................................................................................................. = 40,779.00 Federal non-refundable tax credit rate........................................................................................................ × 14.5% Total federal non-refundable tax credits.............................................................................................. = Since the taxable income is $57,375 or less: Your taxable income from line 26000 of your tax return......................45,000.00 Multiply by 14.5%..................................................................................... × 14.5% Federal tax on taxable income............................................................ = 6,525.00 Subtract federal non-refundable tax credits (amount from line 5)........................................................ – 5,912.96 7 Basic federal tax (amount from line 8)................................................ If negative, enter “0.” For Judy, the second option is better since it reduces her basic federal tax to $612.04.

Care, treatment, and training

This section identifies most types of care, treatment and training you can claim as medical expenses. Bone marrow transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants. Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital. Cosmetic surgery – generally, expenses solely for cosmetic procedures are not eligible. An expense for a cosmetic procedure qualifies as an eligible medical expense if it is necessary for medical or reconstructive purposes, such as 14 https://canada.ca/taxes

1 2 ►

  • 22,650.00 3 4 5,912.96 5 ► 6,525.00 6 = 612.04 8 = 612.04 surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. For more information, see “Common medical expenses you cannot claim” on page 24. Egg and sperm freezing and storage – to preserve one’s ova (eggs) or sperm for the purpose of conceiving a child in the future. Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child. Certain expenses paid in respect of a surrogate mother or a donor (for example, a donor of sperm or ova) may be eligible as of 2022 if they are incurred in Canada and are of a type that would be otherwise permitted as medical expenses of the individual. See also “In vitro fertility program” on the next page.

Group home – see “Attendant care and care in a facility” on page 6. In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital. Fees and other amounts paid to a fertility clinic or donor bank in Canada to obtain sperm, ova (eggs), or embryos may be eligible as of 2022. The amounts must be paid to enable the conception of a child by the individual, the individual’s spouse or common-law partner, or a surrogate mother on behalf of the individual. See also “Fertility-related procedures” on the previous page. Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital. Nursing home – see “Attendant care and care in a facility” on page 6. Organ transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants. Personalized therapy plan – the salaries and wages paid for designing a personalized therapy plan are eligible medical expenses if certain conditions are met. The plan has to be designed for a person who is eligible for the disability tax credit (DTC) and paid to someone who is in the business of providing such services to unrelated persons. The therapy has to be prescribed and supervised by one of the following practitioners: a psychologist, a medical doctor, or a

nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment an occupational therapist, a medical

doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment https://canada.ca/taxes

The plan has to meet one of the following conditions: be needed to get public funding for

specialized therapy be prescribed by a psychologist,

a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment be prescribed by an occupational

therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment For more information about the DTC, see Guide RC4064, Disability-Related Information. Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital. Rehabilitative therapy including lip reading and sign language training to adjust to a person’s hearing or speech loss. Respite care expenses – see “Attendant care and care in a facility” on page 6. School for persons with a mental or physical impairment – an appropriately qualified person, such as a medical practitioner or the principal or head of the school, must certify in writing that the equipment, facilities, or staff specially provided by that school are needed because of the person’s physical or mental impairment. Therapy – the salary and wages paid for the therapy given to a person who is eligible for the disability tax credit (DTC). The person giving the therapy must not be your spouse or common-law partner and must be 18 years of age or older when the amounts are paid. The therapy has to be prescribed and supervised by one of the following practitioners: a psychologist, a medical doctor, or a

nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment 15

an occupational therapist, a medical

doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment For more information about the DTC, see Guide RC4064, Disability-Related Information. Training – reasonable amounts paid for you or a relative to learn to care for a relative with a mental or physical impairment who lives with you or depends on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid. Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person needs the specialized equipment, facilities, or staff. Whirlpool bath treatments – the amount paid to a medical practitioner for these treatments. A hot tub that you install in your home, even if prescribed by a medical practitioner, is not eligible.

Construction and renovation

This section identifies the fees related to the changes made to a home that you can claim as medical expenses. Driveway access – reasonable amounts paid to alter the driveway of the main place of residence of a person who has a severe and prolonged mobility impairment, to ease access to a bus. Furnace – the amount paid for an electric or sealed combustion furnace to replace a furnace that is neither of these, where the replacement is necessary because of a person’s severe chronic respiratory ailment or immune system disorder – prescription needed. Renovation or construction expenses – amounts paid for changes that give a person access to (or greater mobility or functioning 16 https://canada.ca/taxes

within) their home because they have a severe and prolonged mobility impairment or lack normal physical development. Costs for renovating or altering an existing home or the incremental costs in building the person’s main place of residence may be incurred. These amounts paid minus any related rebates, such as the goods and services tax/harmonized sales tax (GST/HST), can be claimed. Renovation or construction expenses have to be reasonable and meet both of the following conditions: They would not normally be expected

to increase the value of the home. They would not normally be incurred

by persons who have normal physical development or who do not have a severe and prolonged mobility impairment. Make sure you get a breakdown of the costs. Costs could include expenses such as: buying and installing outdoor or

indoor ramps if the person cannot use stairs enlarging halls and doorways to give

the person access to the various rooms of their home lowering kitchen or bathroom cabinets

so the person can use them While these costs to renovate or alter a home to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described previously, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim. Also, you must be able to show that the person’s particular circumstances and the expenses meet all of the conditions.

Note If the renovation expenses qualify for the home accessibility tax credit (HATC), you could claim both the HATC and the medical expenses tax credit for these expenses. For more information about the HATC, see Guide RC4064, Disability-Related Information.

Devices, equipment, and supplies

This section identifies health-related devices, equipment, and supplies you can claim as medical expenses. Acoustic coupler – prescription needed. Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less, for a person with a severe chronic ailment, disease, or disorder – prescription needed. Air filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed. Altered auditory feedback devices for treating a speech disorder – prescription needed. Artificial eye or limb Assisted breathing devices that give air to the lungs under pressure, such as: a continuous positive airway pressure

(CPAP) machine – prescription needed a mechanical ventilator

Audible signal devices including large bells, loud ringing bells, single stroke bells, vibrating bells, horns, and visible signals – prescription needed. Baby breathing monitor – designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome – prescription needed. https://canada.ca/taxes

Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription needed. Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by choosing the symbols or spelling out words – prescription needed. Blood coagulation monitors – the amount paid, including disposable peripherals such as pricking devices, lancets, and test strips, for a person who needs anti-coagulation therapy – prescription needed. Bone conduction receiver Braces for a limb including custom-made woven or elasticized stockings, walking casts, and boots or shoes that have braces built into them to allow a person to walk. Braille note-taker devices used to allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed. Braille printers, synthetic speech systems, large print-on-screen devices, and other devices designed to help a person who is blind to use a computer – prescription needed. Breast prosthesis because of a mastectomy – prescription needed. Catheters, catheter trays, tubing, or other products needed for incontinence caused by illness, injury, or affliction. Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed. Cochlear implant Computer peripherals designed only to help a person who is blind to use a computer – prescription needed. Crutches 17

Dentures and dental implants Devices or software designed to allow a person who is blind or has a severe learning disability to read print – prescription needed. Diapers or disposable briefs for a person who is incontinent because of an illness, injury or affliction. Elastic support hose designed only to relieve swelling caused by chronic lymphedema – prescription needed. Electronic bone healing device – prescription needed. Electronic speech synthesizers that allow a person who is unable to speak to communicate using a portable keyboard – prescription needed. Electrotherapy devices for the treatment of a medical condition or a severe mobility impairment. These can include devices for transcutaneous electrical nerve stimulation, electrical muscle stimulation, and iontophoresis – prescription needed. Environmental control system (computerized or electronic) including the basic computer system used by a person with a severe and prolonged mobility impairment – prescription needed. Extremity pump for a person diagnosed with chronic lymphedema – prescription needed. Hearing aids or personal assistive listening devices including repairs and batteries. Heart monitoring devices including repairs and batteries – prescription needed. Hospital bed including attachments – prescription needed. Ileostomy and colostomy pads including pouches and adhesives. Infusion pump including disposable peripherals used in treating diabetes, or a device designed to allow a person with diabetes to measure their blood sugar levels – prescription needed. 18 https://canada.ca/taxes

Injection pens used to give an injection, such as an insulin pen – prescription needed. Kidney machine (dialysis) – the cost of the machine and related expenses, such as: repairs, maintenance, and supplies

additions, renovations, or alterations

to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation) the part of the operating costs of the

home that relate to the machine (excluding mortgage interest and capital cost allowance) a telephone extension in the dialysis

room and all long-distance calls to a hospital for advice or to obtain repairs necessary and unavoidable costs to

transport supplies Note An automated cycler machine that is used for peritoneal dialysis is considered an artificial kidney machine. Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed. Laryngeal speaking aids Lift or transportation equipment (power-operated) designed only to be used by a person with a disability to help them access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle – prescription needed. Needles and syringes – prescription needed. Optical scanners or similar devices designed to allow a person who is blind to read print – prescription needed. Orthopaedic shoes, boots, and inserts – prescription needed.

Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed. Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription needed. Oxygen concentrator – amounts paid to buy, use, and maintain an oxygen concentrator, including electricity. Pacemakers – prescription needed. Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts the person’s ability to use their arms or hands – prescription needed. Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, use, and maintain this equipment. Pressure pulse therapy devices for treating a balance disorder – prescription needed. Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services. Scooter – the amount paid for a scooter that is used instead of a wheelchair. Spinal brace Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed. Talking textbooks related to enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary. Teletypewriters or similar devices that allow a person who is deaf or unable to speak to make and receive phone calls – prescription needed. https://canada.ca/taxes

Television closed caption decoders for a person who is deaf – prescription needed. Truss for hernia Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within 6 months after the van was bought (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $8,813). Vehicle device designed only to allow a person with a mobility impairment to drive the vehicle – prescription needed. Vision devices – including eyeglasses, contact lenses, and prescription swimming goggles to correct eyesight – prescription needed. Visual or vibratory signalling device used by a person with a hearing impairment – prescription needed. Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is necessary. Volume control feature (additional) used by a person who has a hearing impairment – prescription needed. Walking aids – the amount paid for devices designed only to help a person who has a mobility impairment – prescription needed. Water filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed. Wheelchairs and wheelchair carriers Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – prescription needed. 19

Gluten-free food products

Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense. Incremental cost of gluten-free products The incremental cost of buying gluten-free food products is the cost of gluten-free products minus the cost of similar products with gluten. Eligible food products Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread. Other products can also be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. This includes, but is not limited to, rice flour and gluten-free spices. If several people eat the product, only the costs related to the part of the product that is eaten by the person with celiac disease may be claimed as a medical expense. Documents you need to keep Do not send your supporting documents. Keep them in case the CRA asks to see them later. You will need to keep all of the following documents: a letter from a medical practitioner

that certifies that the person has celiac disease and needs a gluten-free diet receipts for each gluten-free food

product that is claimed a summary of each food product that

was bought during the 12-month period for which the expenses are being claimed (read the following example) 20 https://canada.ca/taxes

Example Food product: Bread Number of products bought 52 (for the 12-month period): Average cost of product $3.99 with gluten: Average cost of $7.99 gluten-free product: Incremental cost: $7.99 – $3.99 = $4.00 Amount to claim: $4.00 × 52 = $208.00

Prescribed drugs, medications, and other substances

This section identifies prescribed drugs, medications, and other substances you can claim as medical expenses. Drugs and medical devices bought under Health Canada’s Special Access Program – the amounts paid for drugs and medical devices that have not been approved for use in Canada, if they were bought under this program. For more information, visit Health Canada’s website at https://canada.ca/health. Insulin or substitutes – prescription needed. Liver extract injections for a person with pernicious anaemia – prescription needed. Medical cannabis (marihuana) – the amounts paid for cannabis, cannabis oil, cannabis plant seeds, or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in subsection 264(1) of the Cannabis Regulations). The patient must be a holder of a medical document (as defined in subsection 264(1) of the Cannabis Regulations). The Cannabis Regulations require that the patient be registered as a client of the holder of a licence for sale and require the patient to make their purchases from the holder they are registered with. Where a patient has a registration certificate that allows them to legally produce a limited amount of cannabis for their own medical

purposes, the cost of growing and producing cannabis for medical purposes (other than the cost of cannabis plant seeds and cannabis), such as pots, soil, nutrients, and lights, is not an eligible medical expense. Prescription drugs and medications that can lawfully be obtained for use by the person only if prescribed by a medical practitioner. Also, the drugs or medications must be recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner (except vitamin B12, see below). Vaccines – prescription needed. Vitamin B12 therapy for a person with pernicious anaemia (either by injections, pills, or other methods) – prescription needed.

Service animals

The cost of a specially trained animal to assist in coping with an impairment for a person who is in any of the following situations. The person: is blind

is profoundly deaf

has a severe and prolonged physical

impairment that markedly restricts the use of their arms or legs is severely affected by autism or

epilepsy has severe diabetes

has a severe mental impairment (for

expenses incurred after 2017). The animal must be specially trained to perform specific tasks that assist the person in coping with the impairment. An animal that only provides emotional support is not considered to be specially trained for a specific task In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. https://canada.ca/taxes

Reasonable travel expenses for the person to go to a school, institution, or other place that trains them in handling such an animal (including reasonable board and lodging for full - time attendance at the school) are eligible expenses. The training of such animals has to be one of the main purposes of the person or organization that provides the animal.

Services and fees

This section identifies the services and fees you can claim as medical expenses. Ambulance service to or from a public or licensed private hospital. Certificates – the amount paid to a medical practitioner for filling out and providing more information for Form T2201 and other certificates. Deaf-blind intervening services used by a person who is blind and profoundly deaf when paid to someone in the business of providing these services. Dental services – paid to a medical practitioner. Expenses for purely cosmetic procedures are not eligible. For more information, see “Common medical expenses you cannot claim” on page 24. Electrolysis – only amounts paid to a medical practitioner. Expenses for purely cosmetic procedures are not eligible. For more information, see “Common medical expenses that you cannot claim” on page 24. Hospital services – public or private, that are licensed as hospitals by the province, territory, or jurisdiction they are located in. Laboratory procedures or services including necessary interpretations – prescription needed. Note COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory. 21

Medical services by medical practitioners – to verify if a specific profession is recognized by a province or territory for the purposes of claiming medical expenses, go to https://canada.ca/taxes-medical-expenses-practitioners. Medical services outside of Canada – if you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital. A “licensed private hospital” is a hospital licensed by the jurisdiction that it operates in. Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s tax return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $3,525). Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed. Nurse – the amount paid for services of an authorized nurse. Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible. For more information, see “Common medical expenses you cannot claim” on page 24. Premiums paid to private health services plans including medical, dental, and hospitalization plans. They can be claimed as a medical expense, as long as 90% or more of the premiums paid under the plan are for eligible medical expenses. Reading services used by a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed. 22 https://canada.ca/taxes

Sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services. Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services. Also, you can claim the cost of any related interpretation or diagnosis – prescription needed. Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed.

Travel expenses

This section explains which travel expenses you can claim as medical expenses. Expenses you can claim To claim transportation and travel expenses, all of the following conditions must be met: Substantially equivalent medical

services were not available near your home. You took a reasonably direct travelling

route. It is reasonable, under the

circumstances, for you to have travelled to that place to get those medical services. If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant. If you have travel expenses related to medical services and you also qualify for northern residents deductions (line 25500 of your tax

return), you may be able to choose how to claim your expenses. For more information, see Form T2222, Northern Residents Deductions. Note For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return. At least 40 kilometres If you had to travel at least 40 kilometres (one way) from your home to get medical services, you may be able to claim the public transportation expenses you paid (for example, taxis, bus, or train) as medical expenses. Where public transportation is not readily available, you may be able to claim vehicle expenses. At least 80 kilometres If you had to travel at least 80 kilometres (one way) from your home to get medical services, you may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses. This may include travelling outside Canada. Meal and vehicle expenses You can choose to use the detailed or simplified method for calculating meal and vehicle expenses. If you use the detailed method, you have to keep all receipts and records for your 12-month period. For more information and to find the rates used to calculate these travel expenses, go to https://canada.ca/taxes-travel-costs or call the CRA’s Tax Information Phone Service at 1-800-267-6999. Accommodations You must keep receipts for all accommodation expenses, and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and https://canada.ca/taxes

your medical condition. Claim the amount for accommodation as shown on your receipts. Expenses you cannot claim If you traveled less than 40 kilometres from your home to get medical services, you cannot claim travel expenses as medical expenses. You also cannot claim travel expenses if you travel only to pick up a device or medication. Example 1 Paul lives in St-Hyacinthe and had to travel over 40 kilometres one way (but less than 80 kilometres) to Montréal to get medical services because similar services were not available within 40 kilometres of his home. He had to use his vehicle because no public transportation was readily available. Paul can claim his vehicle expenses. He can choose the detailed or simplified method to calculate the amount to claim on his tax return. Example 2 Maria had to travel with her son Michael from Sydney to Halifax (over 80 kilometres one way) to get medical services for herself. Maria’s doctor gave her a letter certifying that she was not able to travel without an attendant. Since similar medical services were not available near her home, Maria took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Halifax to get medical services. The day after they arrived in Halifax, Maria checked into the hospital for surgery and had to stay for two weeks. Michael stayed in a hotel nearby and during the day, helped her with meals and personal care at the hospital. Michael drove his mother back to Sydney afterwards. Maria can claim all reasonable travel expenses for herself and her son while en route, to and from Halifax, and for the two-week period of medical services in Halifax. 23

Example 3 Jennifer had to travel from Prince Rupert to Vancouver (over 80 kilometres one way) to get medical services. Her husband Stephen drove her there. Jennifer stayed in the hospital in Vancouver for three weeks but Stephen drove back to Prince Rupert after dropping her off at the hospital. Jennifer’s doctor gave her a letter certifying that she was not able to travel without an attendant. Since similar medical services were not available near her home, Jennifer took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Vancouver to get medical services. Stephen came to visit Jennifer once during her three-week stay in the hospital. When Jennifer was ready to go home, Stephen drove to Vancouver to take her home. Jennifer can claim reasonable travel expenses for herself and her husband for the trip from Prince Rupert to Vancouver and then for the drive back home. However, neither Jennifer nor Stephen can claim any expenses for the trip Stephen made to visit Jennifer in the hospital. Example 4 John had to travel from Winnipeg to Germany (over 80 kilometres one way) to get medical services. He flew there and back, and stayed at a hotel for one week while he received the services from a medical practitioner. Since similar medical services were not available near his home, John took a direct travelling route, and it was reasonable, under the circumstances, for him to travel to Germany to get medical services. John can claim all reasonable travel expenses for himself while en route, to and from Germany, and for the one-week period of medical services in Germany. 24 https://canada.ca/taxes

Common medical expenses you cannot claim

There are some expenses that are commonly claimed as medical expenses in error. The expenses you cannot claim include the following: athletic or fitness club fees

birth control devices (non-prescription)

blood pressure monitors

cosmetic surgery – expenses for

purely cosmetic procedures including any related services and other expenses, such as travel, cannot be claimed as medical expenses. Both surgical and non-surgical procedures purely aimed at enhancing one’s appearance are not eligible. Non eligible cosmetic surgery expenses include:

liposuction

hair replacement procedures

filler injections (for removing wrinkles)

teeth whitening A cosmetic surgery expense may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. diaper services

health plan premiums paid by an

employer and not included in your income liquid meal replacement products

mobile applications that help a person

manage their blood glucose level (without actually measuring it) nebulizer to turn liquid medicine into a

fine mist than can be inhaled organic food

over-the-counter medications, vitamins,

and supplements, even if prescribed by a medical practitioner (except vitamin B12, see page 21) personal response systems such as

Lifeline and Health Line Services provincial and territorial plans such as

the Alberta Health Care Insurance Plan and the Ontario Health Insurance Plan (for a list of non-eligible plans, go to https://canada.ca/taxes-medical-expenses ) radon testing (for example, a radon test

kit or the services of a radon measurement professional) or a radon mitigation treatment system (including installation) the part of medical expenses (including

travel expenses) for which you can get reimbursed, such as reimbursements from a private insurance https://canada.ca/taxes

Documents you need to keep

If you are filing your tax return electronically or on paper, do not send any supporting documents. Keep them in case the CRA asks to see them later. Receipts must show the name of the company or individual to whom an expense was paid. Receipts for attendant care or therapy paid to an individual should also show the individual’s social insurance number. Receipts should also show the purpose of the payment, the date of payment, the name of the patient, and, if applicable, the medical practitioner who prescribed the purchase or gave the service. In addition to receipts, the CRA may ask to see proof of payment, such as bank or credit card statements. If you are claiming amounts for a dependant who is 18 or older, the CRA may ask you for proof of support, such as a lease agreement or grocery receipts. 25

Digital services for individuals

The CRA’s digital services are fast, easy, and secure!

My Account

My Account lets you access your personal income tax and benefit information, and interact with the CRA online throughout the year. Profile Change your address, phone numbers,

direct deposit information, marital status, information about children in your care, and language preference Edit your notification preferences and

receive email notifications when important changes are made to your account Manage your authorized

representatives and authorization requests Manage your multi-factor

authentication settings, security options, and personal identification number (PIN) Tax Returns View your notice of assessment or

reassessment, special elections and returns, carryover amounts, and tax information slips (T4 and more) Accounts and payments View your account balance

Make a payment online to the CRA

with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee Transfer a payment

26 https://canada.ca/taxes

Benefits and credits View your benefit and credit

information, and apply for certain benefits Savings and pension plans View information about your

Registered Retirement Savings Plan (RRSP), Tax-Free Savings Account (TFSA), Home Buyers’ Plan (HBP), First Home Savings Account (FHSA), and Lifelong Learning Plan (LLP) Correspondence View mail from the CRA

Submit documents to the CRA

Submit an audit enquiry

File a formal dispute

Request a CPP/EI ruling

Additional digital services Track the progress of certain files and

enquiries you have submitted to the CRA View and print your proof of income

statement

Receive your CRA mail online

Set your correspondence preference to “Electronic mail” to receive email notifications when CRA mail, like your notice of assessment, is available in your account. You will no longer receive your CRA mail by paper. For more information, go to https://canada.ca/cra-email-notifications.

Access My Account

To access My Account, go to https://canada.ca/cra -sign-in-services and sign in to or register for a CRA account.

For more information

If you need help

If you need more information after reading this guide, go to https://canada.ca/taxes or call 1-800-959-8281.

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information, go to https://canada.ca/cra-direct -deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA’s forms and publications, go to https://canada.ca/cra-forms-publications or call 1-800-959-8281.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest is available on the website. To subscribe, go to https://canada.ca/cra-email-lists. https://canada.ca/taxes

Contact the CRA

For answers to frequently asked questions, current contact centre wait times, and links to online self-serve options, go to https://canada.ca/cra-contact.

Teletypewriter (TTY) and Video Relay Service (VRS) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. Register with Canada VRS to download the app, by going to srvcanadavrs.ca/en/get-the -app, and call the VRS line. If you use another operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY or Canada VRS numbers.

Formal disputes (objections and appeals)

You have the right to file an objection (or an appeal if you disagree with an assessment, determination, or decision. For more information, go to https://canada.ca/cra-file-objection. 27

CRA Service Feedback Program

Service complaints You can expect to be treated fairly and to receive a high level of service each time you interact with the CRA. You can provide compliments or suggestions; however, if you are not satisfied with the service you received: You may save time by calling the CRA

first depending on your situation. You can call the telephone number provided in your CRA correspondence or discuss your concerns with the employee you have been dealing with. If you do not have a contact number, go to https://canada.ca/cra-contact You can ask to discuss the matter with

the employee’s supervisor if you have not been able to resolve your service issue You can submit feedback by filling out

Form RC193, Service Feedback, if the issue remains unresolved. For more information, go to https://canada.ca/cra-service-feedback 28 https://canada.ca/taxes

You may contact the Office of the

Taxpayers’ Ombudsperson if you are not satisfied with the response you have received. The Ombudsperson will only respond to complaints that the CRA has already tried to address For more information about the Taxpayer Bill of Rights, go to https://canada.ca/taxpayer-rights. Reprisal complaints If you have received a response about a previously submitted service complaint or a formal review of a CRA decision and felt that you were not treated fairly by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint. For more information, go to https://canada.ca/cra-reprisal-complaints.

Index

Page Page A Acoustic coupler.............................................. 17 Air conditioner................................................ 17 Air filter, cleaner, or purifier......................... 17 Altered auditory feedback devices............... 17 Ambulance service.......................................... 21 Animals............................................................. 21 Artificial eye or limb....................................... 17 Assisted breathing devices............................ 17 Attendant care expenses................................ 6 Audible signal devices................................... 17 B Baby breathing monitor................................. 17 Bathroom aids.................................................. 17 Bliss symbol boards........................................ 17 Blood coagulation monitors.......................... 17 Bone marrow transplant................................ 14 Bone conduction receiver............................... 17 Braces for a limb.............................................. 17 Braille note-taker devices............................... 17 Braille printers, synthetic speech systems, large print-on-screen devices..................... 17 Breast prosthesis.............................................. 17 C Cancer treatment............................................. 14 Cannabis........................................................... 20 Catheters, catheter trays tubing.................... 17 Certificates........................................................ 21 Chair.................................................................. 17 Cochlear implant............................................. 17 Computer peripherals.................................... 17 Cosmetic surgery............................................ 14 Crutches............................................................ 17 D Deaf-blind intervening services.................... 21 Dental services................................................. 21 Dentures and dental implants....................... 18 Devices or software......................................... 18 Diapers or disposable briefs.......................... 18 Dialysis (kidney machine)............................. 18 Driveway access.............................................. 16 Drugs and medical devices bought under Health Canada’s Special Access Program............................................ 20 https://canada.ca/taxes

E Egg and sperm freezing and storage............ 14 Elastic support hose........................................ 18 Electrolysis....................................................... 21 Electronic bone healing device...................... 18 Electronic speech synthesizers...................... 18 Electrotherapy devices................................... 18 Environmental control system (computerized or electronic)...................... 18 Extremity pump.............................................. 18 F Fertility-related procedures........................... 14 Furnace............................................................. 16 G Glasses (vision devices).................................. 19 Gluten-free food products............................. 20 Group home..................................................... 15 H Hearing aids..................................................... 18 Heart monitoring devices.............................. 18 Hospital bed..................................................... 18 Hospital services............................................. 21 I Ileostomy and colostomy pads..................... 18 Infusion pump................................................. 18 Injection pens................................................... 18 Insulin or substitutes...................................... 20 In vitro fertility program................................ 15 J K Kidney machine (dialysis)............................. 18 L Laboratory procedures or services............... 21 Large print-on-screen devices....................... 18 Laryngeal speaking aids................................ 18 Laser eye surgery............................................ 15 Lift or transportation equipment.................. 18 Liver extract injections................................... 20 M Medical cannabis (marihuana)...................... 20 Medical services by medical practitioners.. 22 Medical services outside of Canada............. 22 Moving expenses............................................. 22 29

Page N Needles and syringes...................................... 18 Note-taking services....................................... 22 Nurse................................................................. 22 Nursing home.................................................. 15 O Optical scanners.............................................. 18 Organ transplant............................................. 15 Orthodontic work........................................... 22 Orthopaedic shoes, boots, and inserts......... 18 Osteogenesis stimulator (inductive coupling)........................................................ 19 Ova (in vitro fertility program)..................... 15 Ova freezing (egg and sperm freezing and storage).......................................................... 14 Oxygen and oxygen tent................................ 19 Oxygen concentrator...................................... 19 P Pacemakers...................................................... 19 Page turner devices......................................... 19 Personalized therapy plan............................. 15 Phototherapy equipment............................... 19 Premiums paid to private health services plans............................................................... 22 Pre-natal and post-natal treatments............. 15 Prescription drugs and medications............ 21 Pressure pulse therapy devices..................... 19 Q R Radon testing................................................... 25 Reading services.............................................. 22 Real-time captioning....................................... 19 Rehabilitative therapy.................................... 15 Renovation or construction expenses.......... 16 Respite care expenses..................................... 15 S School for persons with an impairment in physical or mental functions...................... 15 Scooter.............................................................. 19 Service animals................................................ 21 30 https://canada.ca/taxes

Page Sign language interpretation services.......... 22 Spinal brace...................................................... 19 Sperm (in vitro fertility program)................. 15 Sperm freezing (egg and sperm freezing and storage)................................................... 14 Standing devices............................................. 19 Surrogate mother (fertility-related procedures)................................................... 14 T Talking textbooks............................................ 19 Teletypewriters................................................ 19 Television closed caption decoders.............. 19 Tests.................................................................. 22 Therapy............................................................. 15 Training............................................................ 16 Travel expenses............................................... 22 Treatment centre............................................. 16 Truss for hernia............................................... 19 Tutoring services............................................. 22 U V Vaccines............................................................ 21 Van.................................................................... 19 Vehicle device.................................................. 19 Vision devices.................................................. 19 Visual or vibratory signaling device............ 19 Vitamin B12...................................................... 21 Voice recognition software............................ 19 Volume control feature (additional)............. 19 W Walking aids.................................................... 19 Walking cast (braces for a limb).................... 17 Water filter, cleaner or purifier..................... 19 Wheelchairs and wheelchair carriers........... 19 Whirlpool bath treatments............................. 16 Wigs.................................................................. 19 X Y Z