The health insurance tax form hitf explained: 2024 guide
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Explore Canada's Health Insurance Tax Form to learn how to claim medical expenses. Find a clear list of eligible services, follow simple step-by-step instructions, and find out if health insurance can be tax-deductible.
Make the most of your returns by understanding the calculation details – turning tax time into an opportunity rather than just paperwork. Once you've read our guide on the health insurance tax form HITF explained in the sections below, it's time to explore health insurance plans.
Use our free comparator to compare the best health insurance plans in the market, get free personalized quotes, and find a plan that suits your health needs best and also gives you the best tax benefits.
Health Insurance Tax Form Canada: 5 Key Takeaways
- HITF is your ticket to claiming medical expenses.
- You can claim tax returns on health insurance if you meet specific conditions.
- There are some non-eligible expenses, such as cosmetic surgery.
- Collect receipts and calculate totals for seamless form filling later.
- The maximum amount you can claim is $2,479 or 3% of your net income.
What's the health insurance tax form HITF?
In Canada, you can claim eligible medical expenses on your tax return by filling out Schedule 1 of your income tax return. Schedule 1 is a form that allows you to claim a variety of deductions and credits, including medical expenses.
To claim medical expenses, you will need to have paid for the expenses yourself or for someone else who is eligible. You will also need to have receipts for all of your eligible medical expenses.
Schedule 1 form is part of the General Income Tax and Benefit Return (T1), and it serves as a statement of eligible medical expenses incurred during the tax year.
If you want to explore health insurance options and take a look at the eligible medical expenses for tax claims, you can do it right here. Use our comparator below to compare the best health insurance plans, get personalized quotes, and start saving on taxes today.
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Can you claim tax returns on your health insurance?
Yes, you can claim tax returns on your health and dental insurance in Canada if you meet certain conditions.
If you are claiming eligible medical expenses for the first time, you may need to register with the CRA for the Medical Expense Tax Credit Program. You can do this by completing Form T2200, Declaration of Conditions of Employment.
Once you have registered, you can claim eligible medical expenses by completing Schedule 1 of your tax return. The form will ask you to provide the following information for each eligible expense:
- The name of the medical provider
- The date the service was provided
- The amount paid
- The type of expense
- The receipt number
Expert advice
Keep copies of your receipts for at least six years in case the CRA audits your tax return.
What are the eligible services to file claims on health insurance tax form?
Eligible medical expenses include:
- Prescription drugs and insulin
- Dental care
- Physiotherapy and other rehabilitation services
- Paramedic services such as massage therapy and podiatry
- Mental health counselling
- Eyeglasses and contact lenses
- Travel expenses for medical purposes, such as transportation to and from medical appointments
- Long-term care expenses
Some common non-eligible medical expenses include:
- Cosmetic surgery
- Over-the-counter medications
- Expenses that are covered by your provincial or territorial health insurance plan
- Expenses that are not medically necessary
Good to know
In Canada, services covered by provincial programs like the Ontario Health Insurance Plan (OHIP) are publicly funded, and individuals generally do not receive tax returns or deductions for the expenses covered by OHIP.
How do I fill out the health insurance tax form?
To fill out the Schedule 1 form for claiming medical expenses on your Canadian income tax return, follow these steps:
- Collect all receipts for eligible medical expenses paid for yourself, your spouse or common-law partner, or your eligible dependents.
- Review the list of eligible medical expenses, such as medical and dental costs, hospital expenses, ambulance fees, nursing home fees, and PHSP premiums.
- Add up the amounts from all eligible medical expenses you want to claim.
- In your tax return package, locate Schedule 1 and follow the instructions carefully.
- On line 33099 or 33199, enter the total amount of eligible medical expenses you calculated.
- Staple all receipts to Schedule 1 or keep them organized for potential CRA verification.
- Submit your completed tax return, including Schedule 1, to the CRA by the deadline.
Expert advice
Group multiple receipts for the same type of expense together and list the total amount.
If you have expenses that exceed a certain threshold, you may need to provide additional documentation, such as a medical certificate.
How to claim eligible medical expenses?
Health insurance tax forms are used to report eligible medical expenses to the Canada Revenue Agency (CRA) for tax deductions or credits.
In Canada, medical expenses are not generally deductible in the calculation of your taxable income. However, you can claim eligible medical expenses on line 33099 or 33199 of your tax return, which can reduce your federal tax by up to 33.33%.
To claim eligible medical expenses, you must meet certain conditions, including:
- You must have paid the expenses yourself or your spouse or common-law partner, in the tax year you are claiming them.
- The expenses must have been incurred for the diagnosis, prevention, treatment, or cure of a medical condition for yourself, your spouse or common-law partner, or your dependents.
- The expenses must have been incurred in Canada, except travel expenses for medical purposes.
- Your provincial or territorial health insurance plan must not reimburse the expenses.
- The expenses must be reasonable and necessary.
How to declare qualifying medical costs in your tax filing?
To report eligible medical expenses on your tax return, refer to either line 33099 or line 33199. Line 33099 — Medical expenses for yourself, your spouse, your common-law partner, and dependent children under 18
Utilize line 33099 to declare the total eligible medical expenses that you, your spouse, or common-law partner incurred for the following individuals:
- Yourself
- Your spouse or common-law partner
- Your or your spouse or common-law partner's children who were under 18 years old at the close of the tax year
Line 33199 — Allowable amount of medical expenses for other dependents
On line 33199, report the portion of eligible medical expenses that you, your spouse, or common-law partner paid for any of the following dependents who relied on you for support:
- Your or your spouse or common-law partner's children who were 18 years of age or older at the close of the tax year or grandchildren.
- Your or your spouse or common-law partner's parents, grandparents, siblings, uncles, aunts, nephews, or nieces who were residents of Canada at any point during the year.
Which documents do you need for a medical expenses claim?
Refrain from submitting any documents with your tax return. Retain them for your records, as the Canada Revenue Agency (CRA) may request them at a later date.
- Receipts: Ensure that receipts display the name of the company or individual to whom the expense was paid.
- Prescription: Refer to the List of Common Medical Expenses below to determine if a prescription is necessary to support your claim. Obtain the prescription from a medical practitioner.
- Certification in Writing: Check the List of Common Medical Expenses to ascertain if a written certification is required for your claim. Obtain this certification from a medical practitioner.
- Form T2201, Disability Tax Credit Certificate: Consult the List of Common Medical Expenses to confirm if Form T2201 needs approval by the CRA for your claim. For details on the approval process, refer to the Disability Tax Credit section.
If the individual for whom you are claiming medical expenses has already been approved for the disability tax credit for the year 2020, there is no need to submit a new Form T2201.
Which medical expenses need a prescription?
| Medical Expense | Prescription Needed? | Form T2201 Needed? |
|---|---|---|
| Acoustic coupler | ||
| Air conditioner | ||
| Air filter, cleaner or purifier | ||
| Altered auditory feedback devices | ||
| Assisted breathing devices (CPAP, ventilator) | ||
| Audible signal devices (bells, horns, visible signals) | ||
| Baby breathing monitor | ||
| Bathroom aids (grab bars, grips, rails) | ||
| Bliss symbol boards | ||
| Blood coagulation monitors | ||
| Braille note-taker devices | ||
| Braille printers, synthetic speech systems, large print-on-screen devices | ||
| Breast prosthesis | ||
| Chair (power-operated) | ||
| Computer peripherals | ||
| Devices or software | ||
| Elastic support hose | ||
| Electronic bone healing devices | ||
| Electronic speech synthesizers | ||
| Electrotherapy devices | ||
| Environment control system (computerized or electronic) | ||
| Extremity pump | ||
| Furnace | ||
| Heart monitoring devices | ||
| Hospital bed | ||
| Infusion pump | ||
| Injection pens (such as an insulin pen) | ||
| Insulin or substitutes | ||
| Laboratory procedures or services (including COVID-19 tests) | ||
| Large print-on-screen devices | ||
| Lift or transportation equipment (power-operated) | ||
| Liver extract injections | ||
| Needles and syringes | ||
| Optical scanners | ||
| Orthopaedic shoes, boots and inserts | ||
| Osteogenesis stimulator (inductive coupling) | ||
| Oxygen and oxygen tent | ||
| Pacemakers | ||
| Page-turner devices | ||
| Personalized therapy plan | ||
| Prescription drugs and medications | ||
| Pressure pulse therapy devices | ||
| Standing devices | ||
| Teletypewriters | ||
| Television closed caption decoders | ||
| Tests | ||
| Therapy | ||
| Vaccines | ||
| Vehicle device | ||
| Vision devices (eyeglasses, contact lenses, prescription swimming goggles) | ||
| Visual or vibratory signalling device | ||
| Vitamin B12 | ||
| Volume control feature (additional) | ||
| Walking aids (canes, walkers) | ||
| Water filter, cleaner or purifier | ||
| Wigs |
If you want to check out which medical expenses Canada's best health insurance plans cover and their potential tax-claiming benefits, you can do it right here. Compare plans and get personalized quotes to understand your eligibility.
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What is the amount that you can claim?
On line 33099, you are entitled to claim the total of eligible expenses, subtracting the lesser of the following amounts:
- $2,479
- 3% of your net income (found on line 23600 of your tax return)
On line 33199, you can claim the total of eligible expenses, subtracting the lesser of the following amounts:
- $2,479
- 3% of your dependent's net income (line 23600 of their tax return)
The maximum provincial or territorial amount you can claim for medical expenses may vary based on your place of residence.
Consult the information guide for your province or territory in your income tax package for more details. For instance, if you reside in Quebec, visit Revenu Québec.
