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Medical Expense Calculator Canada 2025

Estimate your medical expense tax credit, find eligible expenses, and calculate the Refundable Medical Expense Supplement (RMES) — up to ~$1,500 cash back for low-income workers with high medical costs.

Claim eligible medical expenses for any 12 consecutive months ending in the tax year. Private insurance premiums, dental, prescriptions, and travel for treatment are all eligible. The threshold is the lesser of 3% of net income or $2,759 (2025).
$
All eligible expenses in your chosen 12-month period
$
Used to calculate the 3% threshold
Provincial credit rates vary
Lower-income spouse should generally claim for family

Estimates based on 2025 federal and provincial rates. Individual circumstances vary. Not financial or tax advice.

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How to Use This Calculator

Tab "Deduction Estimate"

Enter your total medical expenses, net income, and province. The calculator computes the 3% threshold, your deductible amount, and the federal and provincial tax credits. Under "More options," choose whether you're claiming for yourself only, self + spouse, or the whole family. The lower-income spouse should generally claim to minimize the threshold.

Tab "Eligible Expenses"

Use the interactive checklist to enter dollar amounts for each expense category: prescriptions, dental, vision, physiotherapy, mental health, medical devices, travel for treatment, private insurance premiums, and nursing home care. The calculator totals your eligible expenses and shows which common items are NOT eligible (cosmetic surgery, OTC without prescription, gym, vitamins).

Tab "METC Supplement"

Enter your employment income, net income, and medical expenses. The Refundable Medical Expense Supplement (RMES, line 45200) provides up to ~$1,500 in cash back for working low-income individuals with high medical costs. You need at least $4,000 in employment income to qualify. The supplement phases out above ~$30,000 net income.

The Formulas

Medical expense threshold:
Threshold = lesser of (3% × net income) or $2,759

Deductible amount:
Deduction = total eligible expenses − threshold

Federal tax credit:
Federal credit = deduction × 15%

Provincial tax credit:
Provincial credit = deduction × provincial rate
(ON 5.05%, BC 5.06%, AB 10%, SK 10.5%, MB 10.8%, QC 15%, NB 9.4%, NS 8.79%, PE 9.65%, NL 8.7%)

Total tax saving:
Total = federal credit + provincial credit

Refundable Medical Expense Supplement (RMES):
RMES = min($1,500, 25% × deduction) − 5% × (net income − $30,000)
Requires employment income ≥ $4,000

The medical expense tax credit is non-refundable — it reduces tax owing but cannot generate a refund on its own. The RMES, however, is fully refundable and can result in a cash payment even if you owe no tax.

Example

The Nguyen Family — Ontario, $8,000 medical expenses, $70,000 income

The Nguyens had $8,000 in eligible medical expenses in 2025: $2,500 dental, $1,800 insurance premiums, $1,200 prescriptions, $1,500 physiotherapy, and $1,000 glasses/vision care.

Total eligible expenses$8,000
Net income$70,000
Threshold (3% × $70,000 = $2,100)$2,100
Deductible amount$5,900
Federal credit (15%)$885
Provincial credit (ON 5.05%)$298
Total tax saving$1,183

By claiming all family expenses — including the often-missed insurance premiums — the Nguyens save $1,183 on their taxes. If they had scheduled a $2,000 procedure to fall within the same 12-month period, the saving would increase to $1,583.

Frequently Asked Questions

You can only claim medical expenses that exceed the lesser of 3% of your net income (line 23600) or $2,759 (2025 amount). For someone earning $60,000, the threshold is $1,800 (3% of $60,000). For someone earning $100,000+, the threshold is capped at $2,759. Only amounts above this threshold generate a tax credit. This is why the lower-income spouse should generally make the claim — their threshold will be lower, resulting in a larger credit.
Yes. The CRA allows you to claim eligible medical expenses paid in any 12 consecutive months ending in the current tax year, as long as those expenses were not claimed in the previous year's return. This is powerful for tax planning — if you have a major procedure, you can time the 12-month window to include as many expenses as possible above the threshold. For example, if you had surgery in March and dental work in the following January, you could choose a 12-month period that captures both.
Yes. Premiums you pay for private health, dental, drug, and vision insurance are eligible medical expenses. This includes premiums deducted from your pay if your employer does not cover the full cost. Only the portion you personally pay qualifies — not the employer-paid portion. Many Canadians overlook this, leaving hundreds or thousands of dollars in tax credits unclaimed. Check your pay stubs or benefits statement for the annual total of premiums you paid.
If you must travel at least 40 km one way to receive medical treatment that is not available locally, you can claim transportation costs (vehicle expenses at the CRA's per-km rate or public transit fares). If the distance is 80 km or more one way, you can also claim meals and accommodation. If a medical practitioner certifies that you need an attendant to travel with you, their travel costs are also eligible. Keep detailed records of dates, distances, and receipts.
The RMES (line 45200) is a refundable tax credit designed for working low-income Canadians with significant medical expenses. Unlike the regular medical expense credit, the RMES can result in a cash refund even if you owe no tax. To qualify, you need employment income of at least $4,000. The supplement is 25% of your allowable medical expenses (above the threshold), up to a maximum of approximately $1,500. It phases out at 5% of net income above approximately $30,000. You claim both the regular METC and the RMES — they are separate credits.

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