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 it 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 guidance on lines 33099 and 33199 says so. Switch only if the lower-income spouse does not have enough tax to use the credit. It is non-refundable.

What is the 12-month window?

Any 12-month period that ends in the tax year, as long as the expenses were not claimed before. A window that captures two rounds of a recurring cost, say a big dental bill in November and another the next 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 if the person with the disability has no tax to pay?

The unused part can be transferred to a supporting spouse, parent, grandparent, child or certain other relatives. The CRA's disability tax credit pages set out who counts 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. You need a signed statement from a medical practitioner describing the impairment.

Do private health plan premiums count?

Premiums you pay to a private health services plan count. Premiums to a provincial government health plan and purely cosmetic procedures do not. Keep receipts. The CRA can ask for them.

Medical, Disability and Caregiver Credits (2026)

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

Who this is for

Families with big out-of-pocket medical costs such as dental, orthodontics, prescriptions, private health premiums, therapy and medical travel. Anyone supporting a person with a severe and prolonged impairment. 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 threshold is 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. Low-income workers may also get the refundable medical expense supplement, up to $1,534 for 2026.

Disability tax credit. A non-refundable amount of $10,341 for 2026, worth $1,448 federally at 14%, for a person whose impairment is certified on Form T2201. A child under 18 gets a $6,032 supplement, reduced by child-care and attendant-care claims above $3,533. Approval also lets the CRA reassess up to 10 earlier years and opens 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. Both are 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, as long as they have at least $651 of federal tax to use the credit against. It is non-refundable, so any excess is wasted.

The rules that trip people up

You choose the 12-month window. Line it up with your biggest bills.
Attendant care and the DTC supplement interact. Claiming attendant or child-care costs above $3,533 reduces the child’s $6,032 supplement.
Family income for the RDSP. Grant and bond amounts 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 whether the lower-income spouse has enough tax to use the credit. The Canada Child Benefit calculator covers the benefit side for families with children, and the take-home pay calculator gives 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 it 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 guidance on lines 33099 and 33199 says so. Switch only if the lower-income spouse does not have enough tax to use the credit. It is non-refundable.
What is the 12-month window?: Any 12-month period that ends in the tax year, as long as the expenses were not claimed before. A window that captures two rounds of a recurring cost, say a big dental bill in November and another the next 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. At the 14% federal credit rate that is $1,448 of federal tax, plus the provincial credit. A child under 18 gets a $6,032 supplement, 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 can be transferred to a supporting spouse, parent, grandparent, child or certain other relatives. The CRA's disability tax credit pages set out who counts 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. You need a signed statement from a medical practitioner describing the impairment.
Do private health plan premiums count?: Premiums you pay to a private health services plan count. Premiums to a provincial government health plan and purely cosmetic procedures do 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.