Fees paid to medical practitioner for filling out certificates (Form T2201 and other certificates)
EligibleEligible service fee.
Ambulance service to/from public or licensed private hospital
EligibleEligible when to or from a public or licensed private hospital.
Hospital services (public or licensed private)
EligibleEligible hospital services.
Laboratory procedures or services including necessary interpretations
EligiblePrescription needed. CRA notes that even tests required for travel (e.g., COVID-19 tests) would still need a prescription.
Medical services by medical practitioners (doctors, nurses, dentists, optometrists etc)
EligibleEligibility depends on provider being recognized as a medical practitioner in that province/territory.
Medical services outside Canada (paid to medical practitioner or public/licensed private hospital)
EligibleGenerally, eligible medical expenses can include amounts paid outside Canada.
Medical tests (as eligible under CRA rules)
EligibleMany lab services require a prescription. Keep requisitions and receipts.