Can Medical Expenses Over 24 Months Be Claimed on a Final Return in Canada?

This answer covers Canadian federal tax law, which applies in every province.

Yes. Medical expenses on a final return can cover any 24-month period that includes the date of death, as long as they have not been claimed elsewhere. That gives the legal representative room to include costs paid before death, not just those in the year of death.

The claim is the amount above the lesser of $2,834 or 3% of net income (line 23600) from all returns filed for the year of death, using the 2025 tax year figures. Check the figures that apply to the year of death. Receipts must be attached, and expenses can be split across returns, though the total claimed cannot be more than would have been allowed if only the final return were filed.

Expenses the deceased paid for a dependant who died in the year, other than a dependent child under 18, are claimed on line 33199. A refundable medical expense supplement of up to $1,504 may be available if there is an amount on line 21500 or 33200. Which specific expenses qualify depends on the facts, so confirm with a lawyer or accountant.