CRA Medical Expense Tax Credit Tracker
Most Canadians leave money on Line 33099 because they can't find all their receipts. ExpenseBot scans your Gmail and bank for every CRA-eligible medical expense, picks the 12-month window that maximizes your claim, and generates T1-supporting documentation for both Line 33099 (self, spouse, kids) and Line 33199 (adult dependents). Hand the itemized spreadsheet to your accountant or transfer the totals into TurboTax, Wealthsimple Tax, UFile, or H&R Block.
60-day free trial · No credit card · Data stays in your Google Drive
The Problem: Canadians Leave Line 33099 Money on the Table
The CRA medical expense tax credit is the most commonly missed personal tax credit in Canada. Three reasons it slips through:
- Receipts are scattered. Dental visits from the family dentist, prescriptions from three different pharmacies, physiotherapy for your back in April, your kid's orthodontist, your mom's walker from the medical supply store, last year's eye exam — they're in email, in your wallet, in the glove box, and in ten different folders.
- Eligibility is confusing. Is massage therapy eligible? Only if performed by a practitioner licensed in your province. Is the gym eligible? No — unless prescribed for a specific medical condition with a letter from your doctor. Is the Uber to the specialist eligible? Only if round-trip distance exceeds 40 km and the treatment isn't available closer. Most people give up and claim nothing.
- The 3% threshold feels like a penalty. You only get credit for expenses ABOVE the lesser of 3% of net income or $2,833 (2025). Many people assume they didn't hit the threshold and skip the claim entirely — without actually adding up what they spent.
ExpenseBot solves all three. The AI scans 24 months of Gmail receipts, tags every CRA-eligible expense by patient name and line item, compares your total against the threshold automatically, and picks the optimal 12-month window to maximize the claim. You see the exact tax credit before you file.
How It Works in 3 Steps
- Connect Gmail and (optionally) your bank via Plaid. 30 seconds with Google sign-in. ExpenseBot only reads what it needs — receipt emails and transaction descriptions. All data stays in your own Google Drive.
- AI scans 24 months of medical receipts. Overnight scan finds dental, vision, prescriptions, paramedical, devices, insurance premiums. Vendor, date, amount, tax, and line items are extracted automatically from every receipt; the classifier tags each one by CRA-eligible expense type. Receipt images land in your own Google Drive with clickable links from the spreadsheet.
- Get your T1-supporting documentation. One spreadsheet with every eligible receipt, totals, the 12-month window math, and threshold calculation (3% of your net income vs $2,833). Download in any format you want — CSV, XLSX, PDF, or a one-click ZIP bundle of all receipt PDFs (numbered and dated, e.g.
001_2026-02-14_Shoppers_Drug_Mart_47.99.pdf) with anindex.csvand aREADME.txt. Patient names for the Line 33099 vs 33199 split are identified by you at filing time (auto-split by patient name is coming in V2). Hand the report to your accountant or transfer the totals directly into TurboTax, Wealthsimple Tax, UFile, or H&R Block.
What Qualifies (Line 33099 vs Line 33199)
Line 33099 — you, spouse/common-law partner, minor children
Combine all eligible expenses for this group. Subtract the lesser of 3% of your (or spouse's, whoever has lower) net income or $2,833 (2025). The remainder is your credit base.
Line 33199 — adult dependents you supported
Adult children over 18, parents, grandparents, siblings, in-laws — separate calculation per dependent. Different threshold applied individually. Claiming Line 33199 for a dependent parent you paid attendant care for can add thousands to your refund.
Always eligible
- Prescription medications (must be recorded by a licensed pharmacist)
- Dental work — cleanings, fillings, crowns, orthodontics, dentures, implants
- Vision care — eye exams, prescription glasses, contacts, laser eye surgery
- Paramedical — physiotherapy, chiropractic, massage therapy, osteopathy, psychologist, naturopathic doctor (where provincially licensed), acupuncturist (BC, Alberta, Ontario, Quebec, Newfoundland — verify your province)
- Medical devices — hearing aids + batteries, CPAP, insulin pumps, glucose monitors, prosthetics, wheelchairs, walkers, crutches
- Private health insurance premiums — PHSP, HSA, extended health, travel medical (portion you pay, not employer portion)
- Attendant care — for self or dependent with a qualifying impairment (subject to eligibility tests)
Eligible but commonly missed
- Service animal expenses — food, vet bills, grooming, training for certified service animals (not emotional support animals)
- Accessibility home renovations — ramps, grab bars, walk-in tubs, widened doorways — if medically necessary for a household member. Keep contractor invoices + doctor's letter.
- Travel over 40 km for treatment not available locally — mileage, parking, meals, accommodation. Over 80 km unlocks additional categories.
- Tutoring for a dependent with a diagnosed learning disability — requires a letter from a medical practitioner confirming the condition
- Gluten-free food — incremental cost only (gluten-free bread minus the cost of regular bread), for diagnosed celiac disease
- Air conditioners — up to $1,000, if medically necessary for a chronic condition (severe asthma, MS, etc.)
NOT eligible
- Over-the-counter medications — Tylenol, Advil, cough syrup, Claritin
- Vitamins and supplements — EXCEPT prescribed Vitamin B12 injections
- Cosmetic procedures — unless medically necessary (reconstructive after accident or disease)
- Gym memberships — unless specifically prescribed for a diagnosed medical condition
- Health club fees, massage chairs, sauna, hot tub (residential)
- Expenses already reimbursed by a PHSP, HSA, or private insurance
The Overlooked 12-Month Window Trick
Most Canadians assume their medical expense claim must cover January 1 to December 31. It doesn't. The Income Tax Act lets you choose any 12 months ending in the tax year.
Example: you had a $4,500 dental surgery in November 2024 and another $3,000 in orthodontics in February 2025. If you use calendar year 2025, you only capture the $3,000. If you use a December-2024-to-November-2025 window, you capture both — and your claim jumps from $3,000 to $7,500. For a family at a 31% marginal rate, that's roughly $1,400 more back.
The wizard at /my-cra-medical-report lets you pick any 12-month window and see the totals live before you generate the report. Try a calendar-year window, then try a December-to-November window spanning the two biggest-expense months — whichever total is higher is the window to use at filing time.
Privacy and the CRA Audit Trail
Every receipt ExpenseBot captures is stored in your own Google Drive, not on ExpenseBot servers. You control the data, you own the file. If CRA requests receipts during a review (they sometimes do for large medical claims), you email them the Drive folder share link or export a PDF bundle — no paper hunting.
The CRA retention requirement is 6 years from the end of the tax year the expenses were claimed. ExpenseBot keeps everything in Drive indefinitely; you never have to choose what to toss.
Stop leaving money on Line 33099
60-day free trial. No credit card. Data stays in your Google Drive.
Frequently Asked Questions
What is the CRA medical expense tax credit threshold for 2025?
For the 2025 tax year, you can claim the portion of eligible medical expenses that exceeds the LESSER of 3% of your net income or $2,833. So if your net income is $60,000, 3% is $1,800 — your threshold is $1,800 (because it's lower than $2,833). Any eligible medical expenses above that $1,800 generate a tax credit. The $2,833 figure is indexed annually — verify the current-year amount on CRA's website at filing time.
What's the difference between Line 33099 and Line 33199?
Line 33099 is for medical expenses paid for yourself, your spouse or common-law partner, and your minor children (under 18 at year-end). Line 33199 is for eligible dependents — adult children, parents, grandparents, siblings, or other relatives you supported — and has its own separate calculation with a different threshold applied per dependent. Most Canadians only ever use Line 33099. If you supported an adult family member with significant medical expenses, Line 33199 can be worth hundreds or thousands of extra dollars. ExpenseBot produces one itemized report with every eligible receipt; at filing time you split it between Line 33099 and Line 33199 based on whose receipt it was. Auto-split by patient name is coming in V2; for now the split is a one-time pass through the report at filing time.
Can I claim medical expenses from any 12-month period?
Yes — and this is one of the most-missed optimizations in the Canadian tax code. You can choose any 12-month period that ends in the tax year (not just January 1 to December 31). If you had a big medical expense in March of the prior year and another in February of the current year, you can pick a window that captures BOTH. ExpenseBot calculates the optimal 12-month window automatically by scanning your last 24 months of receipts and picking the ending date that maximizes your claim.
What medical expenses can I claim on my CRA tax return?
The CRA's eligible list (RC4065) includes: prescription medications, dental work, vision care (glasses, contacts, laser eye surgery), paramedical services (physiotherapy, chiropractic, massage therapy, psychologist, naturopath in most provinces), private health insurance premiums, medical devices (hearing aids, CPAP, insulin pumps), attendant care, service animal expenses (food, vet, training), accessibility home renovations, travel over 40 km for treatment not available locally, tutoring for dependents with learning disabilities, and the incremental cost of gluten-free food for diagnosed celiac disease. ExpenseBot's classifier tags each receipt by expense type based on vendor name and line items, routing eligible items into your CRA-ready report.
Are over-the-counter medications eligible?
No. OTC medications, vitamins, and supplements are NOT eligible for the CRA medical expense tax credit, even if recommended by a doctor. The ONE exception is prescribed Vitamin B12 injections for those with a diagnosed deficiency. Cough syrup from Shoppers, Tylenol from Costco, Centrum multivitamins — all ineligible. The rule is that the purchase must require a prescription and be recorded by a licensed pharmacist, OR be one of the specific exceptions listed in the Income Tax Act. ExpenseBot automatically excludes OTC items from your eligible total.
What information does CRA require on a medical receipt?
Each receipt must show: the name of the person the expense was for (patient), the name of the provider or vendor, the date of service or purchase, the purpose of the payment (e.g., 'chiropractic treatment' or 'prescription eyeglasses'), and where applicable, the prescribing practitioner's name. Credit card statements alone are not acceptable — CRA requires the itemized receipt. ExpenseBot captures all of these fields from the receipt image and flags any that are missing, so you can request a reprint from the provider before filing.
Do I have to submit receipts to CRA?
No — CRA doesn't want receipts attached to your return. You just report the total on Line 33099 (and Line 33199 if applicable). But you MUST keep the receipts for 6 years in case CRA asks to see them during a review or audit. ExpenseBot stores every receipt image in your own Google Drive, linked to the spreadsheet row, so you have a complete audit trail. If CRA sends a request, you email the folder share link or export a PDF bundle — no paper to hunt for.
Are private health insurance premiums eligible?
Yes — premiums paid for a Private Health Services Plan (PHSP), Health Spending Account (HSA), or private extended health or dental insurance are eligible for the medical expense tax credit, as long as they're not reimbursed by an employer. If your employer pays part and you pay part (common for union or top-up plans), only the portion YOU pay is claimable. Travel insurance for medical coverage when travelling outside Canada is also eligible. ExpenseBot recognizes insurance premium payments from bank reconciliation and tags them under the right line.
Find Every Medical Receipt in 24 Hours
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Documentation, not tax advice. ExpenseBot produces organized records and reports to help you claim eligible medical expenses. We don't file with CRA on your behalf, we don't guarantee specific refund amounts, and we don't represent you in audits. For guidance on your specific tax situation, consult a qualified Canadian tax professional or CRA directly (canada.ca/taxes).