Home/Grants/METC
Federal — Canada Revenue Agency

Medical Expense Tax Creditrenovations as medical expenses.

The METC allows accessibility renovations to be claimed as medical expenses on your tax return — when the renovation is medically necessary for a person with a severe and prolonged impairment. For families with significant accessibility-related medical costs, METC often produces a larger benefit than HATC alone.

The same eligible renovation can be claimed under both HATC and METC on the same tax return — the CRA explicitly permits this. Done right, this pairing can reduce effective project costs by an additional 15 to 20%.

Explore Your Tax BenefitCRA METC Page →
15%+
Federal credit rate
No cap
Eligible expenses
Lines 33099 & 33199
Federal return
Stacks with HATC
Same expense
Qualification test

When renovations qualify as medical expenses

The CRA applies a strict test. A renovation qualifies only when all three conditions are met:

01

Severe and prolonged impairment

The person the renovation is for must have a severe physical or mental impairment that is prolonged — expected to last, or has lasted, at least 12 months. The impairment must markedly restrict their ability to perform basic activities of daily living without assistance, aids, or significant time investment.

02

Medical necessity of the renovation

The renovation must be incurred specifically to enable the person to be mobile or functional within the home, OR to gain access to the home. If the same renovation would have been done without the impairment, it is not deductible. The test is: would a person without the impairment typically make this exact modification?

03

No significant value increase

The renovation cannot be of a type that would normally be expected to increase the value of the home. A custom wheelchair ramp is highly specific. A bathroom remodel that happens to include accessibility features is not — because general bathroom remodels are commonly done regardless of impairment and tend to increase property value.

Examples

Qualifying vs. non-qualifying renovations

✓ Typically qualify as medical expenses
  • •Widening doorways and hallways for wheelchair access
  • •Installing permanent ramps, lifts, or elevators
  • •Converting a bathroom to wheelchair-accessible configuration
  • •Lowering kitchen counters and cabinets
  • •Structural reinforcement for ceiling track lifts
  • •Installing wheelchair-accessible swimming pool lifts
  • •Adapting a vehicle for wheelchair transport
✗ Typically do NOT qualify
  • •General bathroom remodel even if grab bars are added
  • •New kitchen cabinets for style/organization
  • •Flooring replacement for aesthetic reasons
  • •General painting, wallpaper, decor
  • •Hot tubs or spas (even if doctor recommends)
  • •Landscape or yard improvements
  • •Security alarm or general home automation systems

Why documentation matters: Many aging-in-place projects include both types of work. A full bathroom renovation might include a general tile upgrade (non-qualifying) AND a zero-threshold shower with grab bars installed specifically for a wheelchair user (qualifying). Still at Home itemizes invoices so the medical-necessary portion can be isolated for METC — while the entire project remains eligible for HATC.

Strategy

Stacking METC with HATC

The CRA explicitly allows the same eligible renovation expense to be claimed under both HATC (line 31285) AND METC (lines 33099/33199) on the same tax return. This is one of the few instances where “double dipping” is permitted by tax rules.

Example: $18,000 accessibility bathroom for a senior with severe mobility impairment
Total eligible expenses$18,000
Claim A — HATC (line 31285)
15% × $18,000$2,700
Claim B — METC on same $18,000 (assuming other conditions met)
15% federal + ~5% Ontario = ~20% combined rate~$3,600
(After subtracting 3% of net income or fixed threshold)
Combined benefit on one project~$6,300
Actual METC varies based on net income and total medical expenses. Always confirm calculations with a tax professional. Still at Home provides itemized documentation to simplify their work.
Process

Documentation and claim process

01

Get medical certification

Ask your family doctor or specialist for a letter describing the severe and prolonged impairment. The letter should explain why the specific renovation is medically necessary to enable daily functioning or home access.

02

Itemize invoices at line-item level

Work with your contractor to ensure invoices identify what is medically necessary versus general. Still at Home provides this categorization as standard practice for aging-in-place projects.

03

Retain all supporting documents

Keep the medical letter, itemized invoices, proof of payment, and any DTC certification on file for six years. Do not submit with your return — the CRA requests them only if reviewing your claim.

04

Report on lines 33099 or 33199

Claim your own and your spouse/minor children's medical expenses on line 33099. Claim eligible dependants' medical expenses on line 33199. Most tax software walks through the calculation including the 3% net income threshold.

Frequently asked questions

What is the Medical Expense Tax Credit?+
The METC is a non-refundable federal tax credit claimed on lines 33099 (yourself/spouse/minor children) and 33199 (dependants) of your tax return. It covers eligible medical expenses including certain home renovations done for a person with a severe and prolonged impairment. The credit value is 15% federally plus Ontario's rate, after subtracting a threshold amount from total medical expenses.
Can home renovations really count as medical expenses?+
Yes — under specific conditions. The CRA allows reasonable renovation or construction expenses as medical expenses when they are incurred to enable a person with a severe and prolonged mobility impairment to be mobile and functional within the dwelling, or to gain access to the dwelling. The renovation must not typically be expected to increase the value of the home, and it must not be of a type normally incurred by people without the impairment.
What's the difference between METC and HATC?+
HATC (line 31285) is specifically for accessibility renovations made for seniors 65+ or DTC-eligible individuals — 15% of up to $20,000 in expenses. METC is broader: it covers a wide range of medical expenses including renovations, but only if the renovation is medically necessary for a person with a severe prolonged impairment. Critically, the CRA allows you to claim the SAME eligible renovation expense under BOTH credits on the same tax return.
What renovations typically qualify as medical expenses?+
Renovations that are medically necessary and would not normally be done by a person without the impairment. Examples: widening doorways and hallways for wheelchair access, lowering shelves and counters, installing ramps and lifts, converting a bathroom to be fully wheelchair-accessible, and structural modifications to accommodate mobility equipment. Cosmetic or general renovations (new kitchen cabinets for style, paint, flooring upgrades) do NOT qualify.
What if the renovation also increases home value?+
The CRA position is that renovations that would increase home value or that would typically be done by people without the impairment do NOT qualify as medical expenses, even if they have some accessibility benefit. A zero-threshold shower designed specifically for wheelchair access can qualify. A general bathroom remodel that happens to include grab bars likely does not. This is where professional documentation matters — we provide itemized invoices separating accessibility-specific work from general renovation.
Do I need a prescription or letter from a doctor?+
For larger renovation claims, a written certification from a medical practitioner helps establish that the renovation was medically necessary. The letter should describe the impairment, explain why it is severe and prolonged, and confirm that the specific renovation enables the person to be mobile and functional or access the home. Keep this with your records — the CRA may request it.
How is the METC calculated?+
Total all eligible medical expenses for the 12-month period ending in the tax year. Subtract the lesser of 3% of your net income or a fixed threshold amount (around $2,759 for 2025). The remainder is multiplied by 15% federally (plus the provincial rate) to calculate the credit. For couples, it is often better to claim all medical expenses on the return of the lower-income spouse because the 3% threshold is lower.
Tax advice disclaimer

This page is educational and does not constitute tax advice. METC eligibility is fact-specific and depends on the nature of the impairment, the specific renovation, and CRA interpretation. Always confirm your claim with a qualified tax professional before filing.

Official source
canada.ca — Lines 33099 and 33199 (Medical Expense Tax Credit)

Invoices that unlock every credit you qualify for.
That’s the difference.

Most contractors issue one line: “renovation, $X.” That makes it difficult for your accountant to separate what qualifies under METC versus HATC. We itemize every invoice so every dollar you are owed is claimable.

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