Which medical expenses qualify

When most people think of medical expenses for tax purposes, they picture prescriptions, dental visits, and eyeglasses. But Canada’s tax system recognizes a much broader list of eligible expenses, many of which are not commonly known. These include devices, services, renovations, and care-related costs—provided they meet specific conditions.

This matters if your family is facing non-traditional or complex health needs. If you’ve invested in your or your dependent’s well-being, you may be able to recover some of those costs at tax time—even if they weren’t prescribed medication or typical doctor visits.

Let’s take a closer look at medical expenses that are eligible beyond the basics, and how to assess whether a particular item or service qualifies.

The CRA’s General Eligibility Rules

To qualify as a medical expense, the cost must:

Be paid for a service or product that is intended to diagnose, treat, or manage a medical condition
Be prescribed or certified by a medical practitioner, where required
Not have been reimbursed by insurance or another source
Appear on the CRA’s list of approved items or meet equivalent criteria

While the CRA publishes a master list, it is not exhaustive. If a service or product is not listed but serves a legitimate medical function and meets the general rules, it may still qualify.

Lesser-Known Medical Expenses You Can Claim

Expense Category	Examples
Medical Devices	Hearing aids, walkers, orthopedic shoes, feeding tubes, incontinence products
Home Modifications	Ramps, lifts, accessible showers, door widening (must be medically necessary)
Assistive Technologies	Voice recognition software, reading devices for the blind, talking textbooks
Therapy & Professional Services	Psychotherapy, occupational therapy, speech-language pathology, acupuncture
Service Animals	Certified guide dogs, training fees, vet care, and food for service animals

Service Animals and Care-Related Support

If you rely on a certified service animal, many of the related expenses may be eligible, provided the animal is trained to perform specific functions. This may include:

Guiding someone with visual impairments
Alerting someone to oncoming seizures
Supporting someone with autism or mobility challenges

Tip: To qualify, the animal must be trained to assist with a diagnosed condition. Emotional support animals and uncertified pets are not eligible under the current CRA guidelines.

Conditional Items – May Qualify If Prescribed or Certified

Item or Service	When It’s Eligible
Air conditioner	If prescribed for a severe respiratory condition and claimed proportionately
Gluten-free food	If you have celiac disease and track the cost difference over standard products
Medical cannabis	If prescribed and purchased from a licensed provider
Hospital parking	If directly related to receiving care (not general hospital visits)
Travel expenses	When care is not available locally (see CRA mileage and lodging rules)

Special Medical Services That Qualify

Some services qualify only if delivered by licensed professionals in your province. These may include:

Physiotherapy, chiropractic care, and massage therapy
Naturopathic and acupuncture treatments
Psychological counseling and clinical social work
Private nursing services and medical assessments
Laboratory and diagnostic tests outside provincial health coverage

Always ensure that the provider is recognized by provincial regulation and that the service is medically necessary.

What to Do If You're Unsure

Not every expense is listed explicitly on the CRA website, and sometimes eligibility depends on how the product or service was used.

To assess eligibility:

Ask your provider if the item is typically accepted for tax purposes
Determine whether it was prescribed or medically necessary
Keep a copy of any prescriptions or letters from doctors
Save your original receipts and payment records
Consult CRA’s online tools or a tax advisor if you’re still uncertain

Important: The more unusual or expensive the item, the more critical it is to support your claim with documentation. The CRA may request proof after you file.