How do you claim medical expenses on your 2026 taxes in Québec?

Short answer: you can claim unreimbursed medical expenses on both returns, but each government uses its own threshold. For 2026, the federal credit covers the part above 3% of your net income or $2,890, whichever is less. In Québec, it covers the part above 3% of your family income (yours plus your spouse's), with no dollar cap. Workers with low income and high medical costs can also get a refundable supplement on each return.

What counts as a medical expense?

The lists are long. Common items include:

  • Prescription drugs and pharmacy costs not covered by insurance.
  • Dental care, including the part your insurance didn't pay.
  • Glasses and contact lenses prescribed by an eye-care professional.
  • Hearing aids and many medical devices.
  • Care by licensed practitioners, such as physiotherapists and psychologists.
  • Premiums you paid for a private health or dental plan.

Only the part you paid and weren't reimbursed for counts. Purely cosmetic procedures don't. Keep every receipt: you don't send them, but they can be requested.

How does the federal claim work?

You add up eligible expenses paid in any 12-month period ending in 2026 that you didn't claim for 2025.

  • Line 33099 covers you, your spouse and your children under 18. Subtract the lesser of 3% of your net income (line 23600) and $2,890.
  • Line 33199 covers other dependants, such as an adult child or a parent who depends on you. Each one is calculated separately with their own net income.

Because the threshold depends on the net income of the person claiming, the lower-income spouse often gets more from the same receipts. Compare both before choosing.

How does the Québec claim work?

On the TP-1, medical expenses go on line 381, calculated on Schedule B. The threshold is 3% of family income: your line 275 plus your spouse's. Switching the claim to the lower-income spouse doesn't lower it.

Two Québec details worth knowing:

  • Employer health plan. In Québec, the amount your employer pays to a private health plan is a taxable benefit (box J of your RL-1), and it can be included in your Québec medical expenses.
  • Eyeglass frames are capped at $200 per person per 12-month period.

Example

A couple in Laval has 2026 net incomes of $70,000 and $30,000 (assume the same on both returns) and $3,000 of family medical expenses.

  1. Federal, higher earner claims: 3% of $70,000 is $2,100, so $900 is eligible.
  2. Federal, lower earner claims: 3% of $30,000 is $900, so $2,100 is eligible.
  3. Québec: 3% of their $100,000 family income is $3,000, so nothing is eligible.

Same receipts, three different results. In Québec, a two-income household can find the 3% threshold hard to reach, while the federal claim still pays off.

What about the refundable supplements?

Both governments add a refundable amount for working people with low income, so you can get money back even without tax to pay. For 2026:

  • Federal medical expense supplement (line 45200): up to $1,534. You need at least $4,478 of employment or self-employment earnings, and it's reduced once family net income passes $33,960.
  • Québec refundable tax credit for medical expenses: up to $1,496. You need at least $3,825 of work income, you must be 18 or older and live in Québec on December 31, and it's reduced once family income passes $28,915.

A few habits that help

  • Ask your pharmacy and dentist for a yearly printout.
  • Group expenses in the 12-month window that gives the biggest claim.
  • Keep insurance statements so the reimbursed part is easy to subtract.

For the rest of your paperwork, see our 2026 documents checklist.

Want us to find the best way to claim?

Book a free 30-minute session at soleraaccounting.ca/rendez-vous or call 450 612-7223. We'll test which spouse and which 12-month period give your family the most, on both returns. Service in French, English and Arabic.

This article is general information, not personalized tax advice.

Frequently asked questions

What is the federal medical expense threshold for 2026?

The lesser of 3% of your net income and $2,890. In Québec, the threshold is 3% of family income, with no maximum.

Can I claim expenses I paid in 2025 on my 2026 return?

Federally, yes, if they fall in a 12-month period ending in 2026 and you didn't already claim them for 2025. Québec also uses a period of 12 consecutive months that you choose, as long as it doesn't overlap a period you used before.

Do I attach my receipts to the return?

No. Keep them in case the CRA or Revenu Québec asks. Receipts must show who was paid and for what.

Sources

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