Medical Expense Tax Credit Calculator (Canada)
This calculator estimates the Medical Expense Tax Credit in Canada: the income floor, your eligible expenses and the combined federal and provincial credit.
What it does
The Canadian Medical Expense Tax Credit Calculator estimates the non-refundable credit on eligible medical expenses that exceed an income-tested floor.
Data sources & parameters
The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.
| Parameter | Value | Source | Last updated |
|---|---|---|---|
| The 3 pct of net income limb of the federal medical expense tax credit floor, Income Tax Act s.118.2(1). | 0.03 | laws-lois.justice.gc.ca | Effective 2025-01-01Verified in the statute (s.118.2(1), element C: the lesser of the indexed ceiling and 3 pct of income); citation moved off a commercial calculator. Left open-ended because the 3 pct is not indexed. |
| Ceiling on the 3 pct of net income floor in the federal medical expense tax credit, 2026. | 2,890 | canada.ca, laws-lois.justice.gc.ca | Effective 2026-01-01Corrected from 2834 to 2890: 2834 is the 2025 ceiling and the row was serving it for 2026. CRA indexed by 2.0 pct for 2026. |
| Federal personal income tax brackets and rates for 2026. | Rate schedule | canada.ca | Effective 2026-01-01Verified unchanged at CRA; citation replaced, it previously named a fund manager rather than a government page and carried no URL. |
| Lowest provincial or territorial tax rate for 2026, used to value the provincial basic personal amount credit. | Rate schedule | canada.ca, revenuquebec.ca | Effective 2026-01-01BC corrected from 5.06 to 5.6 pct for 2026. Every other jurisdiction verified unchanged against its 2026 first bracket. |
| Quebec abatement of basic federal tax | 0.165 | canada.ca | Effective 2026-01-01Quebec refundable federal tax abatement (reduces federal tax for Quebec residents) |
| Provincial and territorial rules for the medical, disability, tuition and home renovation credits. Medical limits are 2025 (null = federal limit); disability amounts are 2026 TD1 with the 2025 under-18 supplement; Quebec follows its Taxation Act. | Rate schedule | legisquebec.gouv.qc.ca, cdn-contenu.quebec.ca, canada.ca, saskatchewan.ca | Effective 2026-01-01 |
We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.
The formula
Credit = (eligible expenses - min(net income * pct, cap)) * (lowest federal rate + lowest provincial rate)
How it works
It works out the floor as the lesser of a percentage of your net income and a fixed cap, subtracts it from your expenses, and applies the lowest federal and provincial rates to what remains.
Where it is used
- Estimating the value of a medical expense claim
- Checking whether expenses clear the income floor
- Planning the timing of medical costs
Worked example
With CA$5,000.00 of expenses on CA$50,000.00 net income in Ontario, … clears the … floor, giving a credit of ….
What the medical expense tax credit calculator does
The calculator works out the income floor, subtracts it from the expenses you enter, and applies the lowest federal and provincial rates to what remains, giving the combined value of the credit for the year. Because medical costs only count above the floor, two people with the same expenses can get very different credits depending on income.
How the income floor works
The federal floor is the lesser of 3% of your net income and a fixed cap of $2,890 for 2026, so it rises with income up to about $96,333 and then stays at the cap. A lower-income person faces a smaller floor, so more of their expenses qualify.
How the calculation works
- It works out the floor as the lesser of 3% of net income and the cap.
- It subtracts the floor from your eligible expenses.
- It multiplies the qualifying amount by the lowest federal rate (14% for 2026) for the federal credit.
- It applies your province’s rule for the provincial credit: its own dollar limit on the floor (Ontario $2,885, Alberta $2,884, Manitoba $1,728 and so on, from the 2025 provincial forms) and its lowest tax rate. Quebec credits 20% of expenses above 3% of your and your spouse’s income, with no dollar cap.
- It adds the two for the combined credit.
A worked example
You have $5,000 of eligible expenses and $50,000 of net income in Ontario. Three percent of income is $1,500, below the cap, so the floor is $1,500 and $3,500 qualifies. The federal credit is $490 and Ontario’s $176.75, about $667 in total.
With $10,000 of expenses and the same income, the floor is still $1,500, so $8,500 qualifies and the combined credit is about $1,619. Because the floor stays fixed, doubling the spending more than doubles the qualifying amount, which is why grouping discretionary medical costs into one claim period can pay.
Pooling family expenses
Expenses for you, your spouse or partner and your dependent children can usually be combined on one return, and the claim is often best made by the lower-income partner, whose floor is lower. To model this, enter the pooled expenses and the net income of the person who will claim.
Choosing the claim period
The credit can be claimed for any twelve-month period ending in the tax year, not just the calendar year. Grouping expenses into one window can lift more of them above the floor than spreading them across two years.
Provincial differences
The federal credit is the same everywhere, but each province and territory adds its own using its lowest tax rate and its own floor, so identical expenses and income can produce different combined credits by province. Quebec, with its own tax system, credits 20% of expenses above 3% of family income, which the calculator applies when you choose Quebec and enter your spouse’s net income.
Forms and lines
On the T1, expenses for yourself, your spouse or partner and your dependent children go on line 33099; expenses for other dependants who relied on you go on line 33199. The refundable medical expense supplement for lower-income workers is claimed on line 45200 and can produce a refund. Keep every receipt in case the CRA asks.
Common mistakes and planning tips
- Claiming ineligible costs such as cosmetic procedures and most over-the-counter products.
- Ignoring the twelve-month flexibility.
- Claiming on the higher-income partner’s return, which usually means a higher floor.
- Entering an inaccurate net income, which misstates the floor and the credit.
The floor figures and rates change over time, so recalculate each year and whenever your income or expenses change.
This is general information only and not financial advice.
About This Tool: Medical Expense Tax Credit Canada
Medical expense tax credit Canada: use this tool to get an instant, accurate estimate. The figures follow official CRA guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.
Tax year 2025 · Data last reviewed 2026-10-19
Frequently asked questions
What is the Medical Expense Tax Credit?
How is the income floor worked out?
Which expenses are eligible?
Can I combine family expenses?
Is the credit refundable?
Is my data private?
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