Keystone Health Blog

Medical Expense Tax Credit in British Columbia

Posted March 9, 2026

Eligible Rehabilitation Services and Medical Devices

Did you know BC residents who incur out-of-pocket healthcare expenses may be eligible to claim certain costs under the Medical Expense Tax Credit (METC)?

This federal tax credit is intended to offset expenses associated with medically necessary care that is not reimbursed by public or private insurance.

At multidisciplinary clinics, such as Keystone Health, several regulated rehabilitation and therapeutic services may qualify for the METC when delivered by authorized practitioners and provided for medical or rehabilitative purposes.

Offical CRA Guidance

Overview of the Medical Expense Tax Credit

The METC is a non-refundable tax credit applied to eligible medical expenses incurred within a 12-month period. Claims may include expenses for:

the taxpayer
a spouse or common-law partner
dependent children
certain other dependants

Eligible expenses are reported on Line 33099 or Line 33199 of the personal income tax return.

Only eligible expenses exceeding 3% of your net income or the CRA annual threshold (whichever is lower) can be claimed.

Eligible Regulated Health Services in British Columbia

To qualify, services must be provided by a practitioner recognized by the Canada Revenue Agency as an authorized medical practitioner in your province.

Physiotherapy

Services delivered by a Registered Physiotherapist are eligible medical expenses.

Registered Dietitian Services

Fees paid to a Registered Dietitian (RD) are eligible expenses.

Kinesiology (Registered Kinesiologist – R.Kin)

In British Columbia, services provided by a Registered Kinesiologist may qualify when prescribed or delivered for rehabilitative or medical purposes.

Patients can review the Canada Revenue Agency list of authorized medical practitioners to confirm eligibility.

Medical Devices and Therapeutic Equipment

The CRA permits claims for certain medical devices and therapeutic equipment when prescribed or required for medical purposes.

Examples may include:

custom orthotics and bracing
mobility aids
rehabilitation devices
electrotherapy or neuromuscular stimulation devices

Documentation requirements may include prescriptions and proof of medical necessity.

Exercise Programs and Eligibility

General fitness memberships and recreational exercise programs are not eligible medical expenses.However, structured therapeutic exercise programs prescribed or supervised by qualified practitioners for rehabilitation or chronic disease management may qualify when medically indicated.

Documentation Requirements

Receipts are not submitted with your tax return but must be retained in case of CRA review. Patients may request an annual statement from Keystone Health for convenience.

Understanding eligibility requirements can help patients offset the cost of medically necessary care not covered by insurance.

Disclaimer
This information is provided for educational purposes and does not constitute tax or legal advice. Eligibility may vary based on individual circumstances. Patients should consult a qualified tax professional for guidance.