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Deductible Medical Expenses

This is a list of the most common medical expenses a person may deduct on their income tax return. It is by no means exhaustive. If you have an expense that is not listed here, save the receipt and we will check it against our master list.

Prescriptions Dentist Orthodontist Chiropractor
Massage Acupuncture Dermatologist Optometrist
Podiatrist Physiotherapy Psychologist Dietician
Blood Tests X-Rays Anaesthetist Vaccines
Hospital Bills Ambulance Insulin Syringes
Artificial Eye Artificial Limb Brace for a limb Catheters
Colostomy pads Crutches Iron Lung Hernia Truss
Wheelchair

Wigs if hair lost due to illness, injury or treatment

Naturopath fees, excluding herbs & supplements

Tutoring for students with learning disabilities

Phototherapy Equipment for skin disorders

Breast Prosthesis for Mastectomy patients

Sign Language Interpretation Services

Sign Language or Lip Reading training

Eye Exams and Prescription Eyewear

Expenses incurred outside of Canada

Anything purchased from a doctor

Attendant or Nursing Home Care

Red Cross Home Maker Service

Hospital Bed if required at home

Drug or Alcohol rehabilitation

Adult Incontinence Products

Hearing Aids and Batteries

Vitamin B12 for anaemia

Prescription Birth Control

Orthopaedic shoes

Premiums paid to a Private Health Insurance Plan and Travel Medical Insurance

Any portion or deductible not reimbursed by the Private Health Insurance Plan

Hot Tub to improve mobility if prescribed by a doctor

Incremental cost of gluten-free food for celiac patients

50% of cost of an Air Conditioner if prescribed by a doctor

20% of the cost of a van modified to carry a wheelchair, up to $5000

Any device designed to assist an individual to walk, use a bathtub, shower or toilet

Cost and care (food and vet) of a specially trained animal for blind, deaf, autistic or epileptic patient

Costs associated with learning to handle the animal (includes travel, board and lodging)

A patient with a severe and permanent mobility impairment has several options available. They may deduct reasonable expenses relating to home renovations to make their home more accessible to them (such as widening doorways) and modifying their driveway for ease of access to their vehicle from a wheelchair. When building a new home, the difference in the cost between standard construction items and modified items (e.g. low kitchen counters for access from a wheelchair) is a deductible expense. If the patient chooses to move to a more easily accessible home, up to $2000 of moving expenses may be deducted.

Travel Expenses are deductible to receive medical services that are not available in the community in which you live. You must travel a minimum of 40km for the trip to qualify. Deductible expenses include:

Ferry, Tolls, Parking, Transit, Taxi, Trains, Flights

Meals for patient and attendant, if required (flat rate $15/meal/person up to 3/day, or actual cost)

Mileage ($0.52/km in 2009 if you drive your own vehicle)

Lodging for patient and attendant, if required (if you travel 80km or more)

NOT Deductible

Non-prescription Birth Control
Illegal treatments and drugs
Scales for weighing food
Non-prescription Drugs
Gym Memberships
Funeral and Burial
Maternity Clothes
Toothpaste
Vitamins

Download this document in Word 97-2003.
Medical Expenses


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