Medical Expense Tax Credit List 2026: What Can You Write Off?

For most Canadians, the Medical Expense Tax Credit (METC) is a missed opportunity. While people remember to claim their $300 dental cleaning or a $400 pair of glasses, they often ignore the hundreds of small, "stealth" expenses that can push them over the CRA's 3% threshold. In 2026, with the cost of living still a major concern, mastering the list of eligible medical expenses is one of the most effective ways to boost your tax refund.

The METC is a non-refundable tax credit, meaning it reduces the tax you owe. If you have low income and high medical expenses, you might even qualify for the Refundable Medical Expense Supplement, which is actual cash back in your pocket. However, the secret to a massive claim isn't just the "big" surgeries; it's the incremental costs of chronic diseases like Celiac or the specialized equipment required for home care.

As a centerpiece of our Hidden Tax Credits Canada 2026 Master List, this deep dive identifies the "weird" eligible expenses for 2026, explains the 12-month rolling window, and provides the step-by-step math to claim "incremental" costs for specialized diets.

1. The The 3% Floor": Calculating Your 2026 Threshold

Before you can claim a single cent, your total medical expenses must exceed a specific "floor" set by the CRA. This is the #1 reason people stop tracking their receipts—they don't think they'll hit the limit.

The 2026 Math

For the 2026 tax year, you can claim the portion of your expenses that is more than the lesser of:

1. 3% of your net income (Line 23600); or
2. $2,890.

Example: If your net income is $50,000, your threshold is $1,500 ($50,000 x 0.03). If you spent $2,000 on medical costs, you only claim **$500** on your tax return.

Strategy: Because of this rule, it is almost always better for the lower-income spouse to claim the medical expenses for the entire family. If your spouse earns $30,000, their threshold is only $900, allowing you to claim a much larger portion of your combined family medical bills.

2. The "Weird and Wonderful" List of Eligible Expenses

Beyond standard doctor visits and prescriptions, the CRA allows for some surprising write-offs in 2026.

Air Conditioners ($1,000 Cap)

If you have a "severe chronic ailment, disease, or disorder" (such as severe asthma or a heart condition), you can claim the cost of a new air conditioner.

• The Limit: The lesser of $1,000 or 50% of the cost.
• The Requirement: You must have a prescription from a medical practitioner.

Gluten-Free Food (Incremental Cost)

For those with Celiac disease, the CRA allows you to claim the "extra" cost of gluten-free (GF) products.

• The Math: You claim the difference between a GF product and its "regular" equivalent. For example, if GF bread is $8.00 and regular bread is $4.00, you claim **$4.00**.
• The Strategy: You do not need the Disability Tax Credit to claim this, but you do need a certified letter from your doctor.

Medical Travel (40km vs. 80km)

Travel is the most overlooked medical expense.

• The 40km Rule: If you must travel at least 40km (one way) for care not available near you, you can claim gas and parking.
• The 80km Rule: If you travel over 80km, you can also claim meals and accommodation.

Medical Tax Hacks

The following strategies are designed to help you navigate the high-anxiety "Audit Zone" where the CRA often asks for proof. These "Street Hacks" are the keys to a bulletproof claim.

1. The 12-Month Rolling Window Selection Hack

A common search is "medical expense tax credit 12 month period selection."

• The Street Angle: Most people assume you must claim expenses from Jan 1 to Dec 31. This is false.
• The Hack: You can claim any 12-month period ending in the current tax year.
• The Strategy: If you had a major $4,000 dental surgery in November 2025 and a $2,000 surgery in February 2026, do not split them across two years. Claim the period from November 2025 to November 2026. This ensures you only "lose" your 3% threshold once, rather than having it deducted from your claim in two separate years.

2. The Incremental Cost of Gluten-Free Food Calculation

A high-traffic query for 2026 is "incremental cost of gluten free food calculation."

• The Reality: The CRA knows people "estimate," and they hate it.
• The Hack: Use the Celiac Canada "Summary Sheet." * The Strategy: Create a spreadsheet. Column A: Date. Column B: GF Product Price. Column C: Regular Product Price (use a screenshot from a grocery app like Flipp or Walmart). Column D: The difference.
• The Move: You can also claim the incremental cost of ingredients if you make your own bread (e.g., the cost difference between GF flour and wheat flour). You cannot claim "naturally" gluten-free items like an apple or a plain piece of steak.

3. Air Conditioner & Air Purifier Wording

Many seniors search for "air conditioner medical tax credit prescription wording."

• The Street Angle: If the doctor just writes "Needs AC," the CRA will often deny the claim.
• The Hack: The prescription must state the specific severe chronic ailment.
• The Strategy: Ask your doctor to write: "Patient suffers from a severe chronic respiratory ailment (Asthma/COPD). A central or portable air conditioner is medically necessary for the patient's health and safety." This phrasing matches the CRA's internal "Checklist" for Line 33099.

4. Simplified vs. Detailed Medical Travel Method 2026

Users frequently search for "CRA medical travel rates 2026."

• The Hack: Use the Simplified Method.
• The Strategy: For 2026, the CRA allows a flat rate for meals (approx. $23 per meal) and a per-kilometre rate for your vehicle (approx. 55-65 cents depending on your province).
• The Payoff: With the simplified method, you do not need to keep receipts for every sandwich or gas station stop. You only need a log of the dates, the destination, and the kilometres driven. This is the fastest way to claim hundreds of dollars in "Hidden" travel costs with zero paperwork.

5. Private Health Insurance Premiums (Line 33099)

If you are a freelancer or a senior following our Best Bank Accounts for Seniors guide, you likely pay for your own health insurance (like Sun Life or Blue Cross).

• The Hack: Your monthly premiums are 100% eligible medical expenses.
• The Move: If you pay $150 a month for health insurance, that is **$1,800** a year. For most Canadians, this expense alone puts them over the 3% floor, making every other expense (dentist, glasses, meds) 100% deductible. Check your "Year-End Statement" from your insurance provider for the total.

4. 2026 Master List of "Commonly Missed" Expenses

Medical Expense Tax Credit List 2026

What medical expenses can I claim on my 2026 Canadian taxes? You can claim any medical expense over 3% of your net income or $2,890, whichever is less. Common eligible expenses include dental work, eyeglasses, prescription drugs, and health insurance premiums. "Hidden" eligible expenses include the incremental cost of gluten-free food (for Celiac disease), air conditioners (up to $1,000 for respiratory ailments), and medical travel costs if you travel more than 40km for treatment. Use the Simplified Method for travel to claim meals and mileage without keeping every receipt.

Frequently Asked Questions (FAQ)

Q: Can I claim my gym membership or organic food?

A: No. The CRA explicitly denies fitness club fees and organic food, even if you claim they are for your health. Only specialized food products for Celiac disease (gluten-free) are eligible.

Q: What if my insurance paid for 80% of the cost?

A: You can only claim the portion you paid out of pocket. If a $1,000 dental bill was 80% covered, you only enter **$200** on your tax return.

Q: Can I claim medical expenses for my parents?

A: Yes. If they depend on you for support, you can claim their medical expenses on Line 33199. This is a powerful "Double-Up" if you are also claiming the Canada Caregiver Credit.

Q: Is the cost of medical cannabis deductible?

A: Yes, provided you have a medical document (prescription) and you purchased it from a licensed producer. You cannot claim cannabis bought from a recreational dispensary.

About the Author

Jeff Calixte (MC Yow-Z) is a Canadian labour market researcher and digital entrepreneur specializing in government benefit data and cost-of-living support. As the founder of CanadaPaymentDates.ca and BetterPayJobs.ca, Jeff helps newcomers, students, and workers navigate the Canadian social safety net—from tracking CRA payment schedules to finding entry-level work.

Sources

1. Canada Revenue Agency (CRA): Lines 33099 and 33199 – Eligible medical expenses you can claim
2. CRA: Full Searchable List of Eligible Medical Expenses
3. Celiac Canada: Tax Reform and Gluten-Free Food Claims

Note

Official 2026 payment dates and benefit amounts are determined by the Canada Revenue Agency (CRA) and provincial governments. While we strive to keep this information current, government policies and schedules are subject to change without notice. All data in this guide is verified against official CRA circulars at the time of publication and should be treated as an estimate. We recommend confirming the status of your personal file directly via CRA My Account or by calling the CRA benefit line at 1-800-387-1193.