How much medical expense do I need before it counts?

Eligible expenses above the lesser of 3% of your net income and $2,890 (2026). On $55,000 of net income the threshold is $1,650; on $120,000 or more it is $2,890. Only the amount above the threshold earns the credit, at 14% federally plus the provincial rate.

Which spouse should claim the family's medical expenses?

Usually the one with the lower net income, because their 3% threshold is lower, so more of the expenses count. The CRA's own guidance on lines 33099 and 33199 says so. The only reason to switch is if the lower-income spouse does not have enough tax to use the credit; it is non-refundable.

What is the 12-month window?

You can claim expenses paid in any 12-month period that ends in the tax year, as long as they were not claimed before. Choosing a window that captures two years' worth of a recurring cost (for example, a large dental bill in November and another the following April) can lift you well past the threshold once instead of falling short twice.

Can I claim medical expenses for my parents or adult children?

Yes, on line 33199, for other dependants who relied on you for support. Each dependant's expenses are reduced by that dependant's own threshold (3% of their net income, capped at $2,890 for 2026), not yours.

What is the disability tax credit worth in 2026?

The disability amount is $10,341, which at the 14% federal credit rate is $1,448 of federal tax, plus the provincial credit. A child under 18 gets a supplement of $6,032, reduced by child-care and attendant-care claims above $3,533. Approval on Form T2201 also lets the CRA reassess up to 10 earlier years, and opens the Registered Disability Savings Plan.

What if the person with the disability has no tax to pay?

The unused part of the disability amount can be transferred to a supporting spouse, parent, grandparent, child or certain other relatives. The CRA's disability tax credit pages set out who qualifies as a supporting person.

What is the Canada caregiver amount?

For 2026, $2,740 added to the spouse, eligible-dependant or child amount when that person is infirm, or $8,773 for other infirm relatives 18 or older, reduced by the dependant's net income above $20,601. A signed statement from a medical practitioner describing the impairment is required.

Do private health plan premiums count?

Premiums you pay to a private health services plan are eligible medical expenses. Premiums to a provincial government health plan and purely cosmetic procedures are not. Keep receipts; the CRA can ask for them.

Medical expenses, the disability tax credit and the Canada caregiver amount: who should claim (2026)

This guide is part of Tax-saving strategies for Canadians (2026).

Who this is for

Families with large out-of-pocket medical costs (dental, orthodontics, prescription drugs, private health premiums, therapy, medical travel), anyone supporting a person with a severe and prolonged impairment, and anyone caring for an infirm spouse, child or relative.

How it works

Medical expense credit (lines 33099 and 33199). You can claim eligible expenses paid for yourself, your spouse and your minor children in any 12-month period ending in the tax year. Only the part above a threshold counts: the lesser of 3% of the claimant’s net income and $2,890 for 2026. The credit is 14% federally (ITA section 118.2) plus the provincial rate. Because the threshold rises with income, the lower-income spouse usually gets more out of the same receipts. Expenses for other dependants (parents, adult children) go on line 33199, each reduced by that dependant’s own threshold. Low-income workers may also qualify for the refundable medical expense supplement, up to $1,534 for 2026.

Disability tax credit. A non-refundable amount of $10,341 for 2026 (federal credit $1,448 at 14%) for a person whose impairment is certified on Form T2201, plus a $6,032 supplement for a child under 18, reduced by child-care and attendant-care claims above $3,533. If the person cannot use it all, the unused part transfers to a supporting spouse or relative. Once approved, the CRA can reassess up to 10 earlier years. Approval also unlocks the Registered Disability Savings Plan and its matching grant and bond.

Canada caregiver amount. For 2026, $2,740 is added to the spouse, eligible-dependant or child amount when that person is infirm, or $8,773 for other infirm dependants 18 or older, reduced by the dependant’s net income above $20,601.

Worked example: $6,300 of family medical expenses (2026)

One spouse has $55,000 of net income, the other $120,000. Federal credit only; the provincial credit adds to both.

Claimant	Threshold (lesser of 3% and $2,890)	Expenses that count	Federal credit at 14%
Spouse with $55,000 net income	$1,650	$4,650	$651
Spouse with $120,000 net income	$2,890	$3,410	$477
Difference from choosing the lower-income spouse			$174 federal, plus the provincial difference

The lower-income spouse should claim, provided they have at least $651 of federal tax to absorb the credit. It is non-refundable: any excess is wasted, not refunded.

The rules that trip people up

The 12-month window is chosen, not fixed. It must end in the tax year and cannot overlap a period already claimed. Line up the window with your biggest bills.
Receipts, always. The CRA routinely asks for medical receipts. Provincial health plan premiums and cosmetic procedures do not qualify.
Attendant care and the DTC supplement interact. Claiming attendant or child-care costs above $3,533 reduces the child’s $6,032 supplement.
Transfers need a supporting relationship. The DTC transfers to a supporting spouse or relative; the caregiver amount needs a signed medical statement of the impairment.
Dependants’ thresholds are their own. On line 33199 each dependant’s expenses are reduced by 3% of their net income, capped at $2,890.
Family income for the RDSP. Grant and bond entitlements are based on the beneficiary’s own family income from age 19 (ESDC and CRA RDSP pages).

What to do next

Use the income tax estimator to see each spouse’s federal and provincial tax, which tells you whether the lower-income spouse can absorb the credit. Families with children can check the Canada Child Benefit calculator for the benefit side of the family budget, and the take-home pay calculator for each spouse’s net income. More strategies: Tax-saving strategies for Canadians (2026).

Questions people ask

How much medical expense do I need before it counts?: Eligible expenses above the lesser of 3% of your net income and $2,890 (2026). On $55,000 of net income the threshold is $1,650; on $120,000 or more it is $2,890. Only the amount above the threshold earns the credit, at 14% federally plus the provincial rate.
Which spouse should claim the family's medical expenses?: Usually the one with the lower net income, because their 3% threshold is lower, so more of the expenses count. The CRA's own guidance on lines 33099 and 33199 says so. The only reason to switch is if the lower-income spouse does not have enough tax to use the credit; it is non-refundable.
What is the 12-month window?: You can claim expenses paid in any 12-month period that ends in the tax year, as long as they were not claimed before. Choosing a window that captures two years' worth of a recurring cost (for example, a large dental bill in November and another the following April) can lift you well past the threshold once instead of falling short twice.
Can I claim medical expenses for my parents or adult children?: Yes, on line 33199, for other dependants who relied on you for support. Each dependant's expenses are reduced by that dependant's own threshold (3% of their net income, capped at $2,890 for 2026), not yours.
What is the disability tax credit worth in 2026?: The disability amount is $10,341, which at the 14% federal credit rate is $1,448 of federal tax, plus the provincial credit. A child under 18 gets a supplement of $6,032, reduced by child-care and attendant-care claims above $3,533. Approval on Form T2201 also lets the CRA reassess up to 10 earlier years, and opens the Registered Disability Savings Plan.
What if the person with the disability has no tax to pay?: The unused part of the disability amount can be transferred to a supporting spouse, parent, grandparent, child or certain other relatives. The CRA's disability tax credit pages set out who qualifies as a supporting person.
What is the Canada caregiver amount?: For 2026, $2,740 added to the spouse, eligible-dependant or child amount when that person is infirm, or $8,773 for other infirm relatives 18 or older, reduced by the dependant's net income above $20,601. A signed statement from a medical practitioner describing the impairment is required.
Do private health plan premiums count?: Premiums you pay to a private health services plan are eligible medical expenses. Premiums to a provincial government health plan and purely cosmetic procedures are not. Keep receipts; the CRA can ask for them.

Sources

Every figure in this guide comes from one of these primary sources, checked on September 11, 2026.