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How far back can you claim and are there limits

Learn how far back you can claim medical expenses, how to choose your 12-month period, and what financial limits apply

When you’re dealing with out-of-pocket medical costs, the Canada Revenue Agency (CRA) allows you to claim many of those expenses on your tax return. But timing matters. There are specific rules around when expenses must be paid, which 12-month period you can use, and how much you’re allowed to claim in a given year.

This matters when you're compiling receipts, organizing care costs across calendar years, or planning for a major procedure. Understanding the claim window and income thresholds helps ensure you file correctly and maximize your tax savings.

Here’s what you need to know.

What Is the Claim Period for Medical Expenses?

Medical expenses can be claimed for any 12-month period that ends in the tax year—not just expenses paid during the calendar year.

This gives you flexibility, especially if your expenses span two years. For example, when preparing your 2024 return, you can claim expenses from:

  • January 1, 2023 to December 31, 2023, or

  • March 15, 2023 to March 14, 2024, or

  • Any other 12-month period that ends in 2024

You must choose one 12-month window per return, and you cannot claim the same expense in more than one year. Once a medical expense is used in a return, it is considered claimed and cannot be carried forward.

How to Choose Your Claim Period Strategically

If your medical expenses are relatively low each year, the standard calendar year may be sufficient. But if you’ve had one high-expense event—such as surgery or assistive device purchases—you may benefit from choosing a custom 12-month period that captures more costs together.

Example:

  • Surgery in February 2024

  • Ongoing physiotherapy from March 2024 to January 2025

You could use a March 1, 2024 to February 28, 2025 claim period on your 2025 return to capture all related expenses in one claim.

Tip: When expenses are uneven from year to year, choosing the period with the highest combined costs above the income threshold will usually result in the greatest tax savings.

What Are the Income-Based Limits?

You cannot claim all your medical expenses automatically. The CRA applies a threshold based on your net income.

You may only claim expenses that exceed the lesser of:

  • 3% of your net income, or

  • A fixed amount set by CRA each year

    • For 2024, this fixed amount is $2,635

Only the portion of your expenses above this threshold will count toward your medical expense tax credit.

Example:
If your net income is $50,000:

  • 3% of your income = $1,500

  • If you had $3,000 in eligible medical expenses, your claimable amount is $1,500 ($3,000 – $1,500)

Are There Maximum Limits?

There is no dollar limit on how much you can claim for yourself, your spouse, or your dependent children under 18—as long as the expense is eligible and you exceed the threshold.

However, if you are claiming expenses for other dependents, such as adult children or parents, a separate threshold calculation applies, and you may only claim the unused portion above their own tax credits and income.

You cannot:

  • Split the same expense across two years

  • Claim expenses already reimbursed by insurance

  • Claim expenses for someone not financially dependent on you (unless under specific CRA rules)

Tip: If you expect a major procedure or ongoing care, consider how it fits into your broader 12-month period. Tracking and timing your medical expenses well can make a measurable difference at tax time.