Canada medical expense tax credit: 2026 threshold
The federal medical expense tax credit uses eligible expenses above an income-based threshold, with a published dollar ceiling for 2026.
On this page
- 2026 dollar ceiling
- $2,890 for the medical expense threshold.CRA, 2026 indexed tax and benefit amounts
- Income threshold
- 3% of the claimant's net income for self, spouse and children under 18, subject to the indexed ceiling.CRA, medical expense threshold rules
- Expense examples
- Dental services, dentures and prescription drugs, subject to the applicable conditions.CRA, eligible medical expenses
The threshold for 2026
CRA's 2026 indexed table lists $2,890 as the medical expense tax credit's 3% of net income ceiling. CRA, 2026 indexed tax and benefit amounts (opens in a new tab).
For the claimant, a spouse or common-law partner and children under 18, eligible expenses must exceed the lesser of the indexed fixed amount and 3% of the claimant's net income. For other eligible dependants, the threshold uses that dependant's net income instead. CRA, medical expense threshold rules (opens in a new tab).
Eligible expenses have category conditions
CRA's common-expense table lists dental services, dentures and dental implants as eligible categories. It also lists prescription drugs and medications, with a prescription required. Receipts and any required prescription or certification support the claim. CRA, eligible medical expenses (opens in a new tab).
Timing and reimbursements
The general rule covers eligible expenses paid within a 12-month period ending in the calendar year, with separate death-related rules. Expenses cannot have been used for an earlier or another person's claim. Reimbursable expenses are generally excluded, with an exception where the reimbursement is included in income and not deductible in computing taxable income. CRA, medical expense claim conditions (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. The $2,890 figure is a threshold ceiling, not the maximum expense or a refund. This page does not calculate a credit, determine an expense's eligibility or cover the refundable supplement and provincial credits. The government does not endorse this website.