federal · Canada-wide

Medical Expense & Home Accessibility credits

Two tax credits you can claim at tax time. The Medical Expense Tax Credit (METC) gives you back 15% of eligible medical expenses above a small threshold. The Home Accessibility Tax Credit (HATC) gives you back 15% of up to $20,000 spent on renovations that make your home safer or easier to get around.

Check if I qualify

Verified Aug 22, 2026
federal program · Canada-wide

AnnualTax filing

At a glance

Worth:: 15% credits · HATC ≤$3,000/yr
Who:: METC: expenses you paid for yourself, your spouse or common-law partner, or dependent relatives, in a 12-month window that ends in the tax year.
Apply:: Official program page

What it could be worth

Amount

15% credits · HATC ≤$3,000/yr

METC: 15% of eligible expenses above the lower of 3% of your net income or $2,834 (2025).
HATC: 15% of up to $20,000 in qualifying renovation expenses = up to $3,000/yr (2025).
Refundable medical expense supplement (line 45200): up to $1,504 (2025) for working people with low income and high medical expenses. "Refundable" means it can pay out even if you owe no tax.
You can claim expenses paid in any 12-month period that ends in the tax year. The window is 24 months if the person died.

Example: A DTC-eligible homeowner spends $12,000 on a stair lift and an accessible bathroom. The HATC gives back 15% ($1,800). Any part that also counts as a medical expense above the threshold adds 15% more through the METC. Your results depend on your income and your receipts.

How it benefits you

The list of eligible expenses is broad: prescriptions, dental care, hearing aids, wheelchairs, attendant care, service animals, and home renovations done for a medical reason.
HATC: 15% back on up to $20,000/yr of accessibility renovations (wheelchair access, walk-in showers, grab bars, lifts) — up to $3,000/yr.
Fees you pay a practitioner to complete Form T2201 count as medical expenses too.
Related help: disability supports you pay for so you can work or study can be deducted dollar-for-dollar on line 21500 with Form T929. This covers things like job coaching, note-taking, and assistive software. Each expense can go on line 21500 or line 33099, or be split between them. Use whichever saves you more.
Expenses can be claimed for yourself, your spouse or partner, and dependent relatives.

What you need to qualify or apply

Eligibility

METC: expenses you paid for yourself, your spouse or common-law partner, or dependent relatives, in a 12-month window that ends in the tax year.
Many disability items need a prescription or an approved Form T2201 (for example, some attendant care claims).
HATC: you are DTC-eligible at any point in the year, or 65 or older. The expenses must be an eligible renovation of an eligible home.
You cannot claim amounts that insurance or other non-taxable payments have reimbursed.

How to apply

Keep every receipt — agreements, invoices with vendor and GST details, and proof of payment.
Add up your medical expenses for your 12-month window and claim them on lines 33099/33199 of your return.
For renovations, complete the line 31285 chart on the Federal Worksheet and enter the result.
Do not send the documents with your return. Keep them in case the CRA reviews your claim.
If you work and have low income, also check line 45200 (the refundable supplement) — it pays even if you owe no tax.

Documents you may need

Receipts or invoices showing the vendor, the goods or services, the dates, and the amounts paid.
Prescriptions for items that require them.
For the HATC: proof the home is eligible (owned and normally lived in) and that the expenses were for a qualifying renovation.
For condominium or co-op work: the corporation's statement of your share of the costs.