How the Medical Expense Tax Credit (METC) Works for Hearing Aids in Ontario
Navigating the costs of hearing care in Ontario can feel overwhelming, but utilizing federal and provincial tax credits can significantly reduce your out-of-pocket expenses. In this guide, we break down how the Medical Expense Tax Credit (METC) applies to hearing aids, replacement parts, and professional audiology services.
Yes. Hearing aids, repairs, replacement batteries, and professional fitting fees qualify as eligible medical expenses under Canada's Medical Expense Tax Credit (METC). Ontario residents can claim net out-of-pocket expenses to lower their income tax payable.
The Canada Revenue Agency (CRA) and the Ontario Ministry of Finance offer tax relief for individuals purchasing prescribed medical equipment. Hearing aids fall under the non-refundable Medical Expense Tax Credit (METC), which helps offset your tax payable at both the federal and provincial levels.
Calculating Your Net Qualifying Expenses
To qualify for the tax credit, your total eligible medical expenses across the calendar year must exceed a specific threshold set by the CRA:
- Federal Threshold: 3% of your net income (Line 23600 on your tax return) or the CRA annual maximum limit, whichever amount is lower.
- Ontario Provincial Threshold: 3% of your net income or the provincial statutory limit, whichever is lower.
Because hearing aids are a significant investment, purchasing pair of devices often pushes your medical expenses well past this 3% threshold, resulting in direct tax savings on Line 33099 of your federal return.
Hearing Aid Tax Credit Calculator (Ontario)
Estimate your Ontario medical expense tax credit for a hearing aid purchase.
Estimated Tax Credit: $0.00
Where Does the 20% Tax Savings Come From?
When you claim prescribed hearing aids on your Canadian tax return, your claim combines both federal and provincial non-refundable tax credits:
- Federal Tax Credit: 15% of expenses above your threshold
- Ontario Provincial Tax Credit: 5.05% of expenses above your threshold
Together, this reduces the overall income tax you owe by approximately 20% of your eligible net expenses.
What Hearing Expenses Are Tax-Deductible?
Before submitting your receipts, ensure you are claiming only CRA-approved devices and service fees.
| Eligible Expenses (Claimable) | Ineligible Expenses (Non-Claimable) |
|---|---|
| Prescribed hearing aids & ear molds | Over-the-counter sound amplifiers purchased without an assessment |
| Replacement hearing aid batteries & chargers | Amounts reimbursed by private health insurance |
| Professional fitting & diagnostic fees by an audiologist | Portions covered by the Assistive Devices Program (ADP) |
| Device repairs, maintenance, and servicing fees | Optional extended warranties or protection plans |
Combining Tax Credits with Ontario ADP & Insurance
To minimize your out-of-pocket expenditure on hearing devices in Toronto, you can stack multiple financial assistance options:
- Assistive Devices Program (ADP): The Ontario government covers 75% of the cost of approved hearing aids up to a maximum of $500 per ear ($1,000 for a pair) for eligible Ontario residents. Coverage details can be found at Ontario Assistive Devices Program (ADP). That being said, Toronto Hearing Services staff will complete the application process for you and there's no paperwork on you!
- Private Insurance: Submit the remaining balance to your extended health provider (e.g., Sun Life, Manulife, Canada Life)
- Medical Expense Tax Credit (METC): Take the final out-of-pocket expense left over after ADP and insurance payouts and enter that net amount into your tax return on Line 33099.
How to File Your Claim with the CRA
Keep all official clinic invoices and receipts provided by your hearing healthcare team. When filing your T1 General tax return, report your net out-of-pocket total under Line 33099 (Medical expenses for self, spouse, or dependant children under 18). You do not need to attach receipts when submitting electronically, but you must retain them in case the CRA requests proof of purchase.
The Canada Revenue Agency (CRA) allows individuals to claim eligible medical expenses on Line 33099. Read the official CRA Medical Expense Guidelines for additional details.Estimate Your Tax Credit Savings
Calculate your potential non-refundable tax credit for hearing aids and audiological care in Ontario.
Open the Hearing Aid Tax Credit Calculator →Frequently Asked Questions
How much do hearing aids cost in Ontario?
Hearing treatment is individualized. While the hearing aid price is an integral part of your audiologic treatment, your comprehensive medical program should include diagnostics, fitting, rehabilitation, and long-term monitoring. Listing device-only prices encourages viewing treatment as a simple gadget purchase, which misrepresents our medical approach.
Do I need a prescription to claim hearing aids?
Yes. The CRA requires that hearing aids be prescribed by a licensed medical practitioner or registered audiologist in Ontario. Always keep your official invoice and prescription on file in case of an audit.
Can I claim hearing aid expenses for a spouse or dependant?
Yes. You can claim eligible medical expenses for yourself, your spouse or common-law partner, and your dependant children under 18 years of age.
Where Does the 20% Tax Savings Come From?
The 20% estimated savings comes from combining Federal and Ontario Provincial non-refundable tax credit rates applied to your net out-of-pocket medical expenses:
Federal Non-Refundable Tax Credit Rate: 15%
Eason Pun, B.A., CDA, Reg. CDAAC
Marketing Coordinator, Communicative Disorders Assistant
Eason is a Communicative Disorders Assistant (CDA) who holds a unique role at the intersection of clinical healthcare and marketing at Toronto Hearing Services. He also volunteers for the national advocacy group Communicative Disorders Assistant Association of Canada (CDAAC) as their marketing coordinator.
Alongside his hands-on clinical work, Eason draws on two years of public relations experience and nearly a decade of teaching expertise to transform healthcare communication. He leverages his clinical practice, project management, and marketing skills to create educational, evidence-based, and trust-driven content that bridges the gap between complex audiology concepts and community understanding.