Possibly, as a non-refundable medical expense tax credit rather than a deduction. The CRA’s eligible medical expenses page lists “premiums paid to private health services plans” as eligible, and line 33199 covers amounts paid for a parent who depended on you for support and was resident in Canada at any time in the year. Whether a specific policy and parent qualify is a question for an accountant.
Super Visa Direct Insurance Services is an insurance agency, not a tax adviser. This page sets out what the CRA publishes so you can ask the right questions. It is not tax advice, and the answer depends on facts the CRA assesses case by case.
Which line applies?
Line 33199, not line 33099. The CRA’s page says line 33099 is for expenses paid for “you or your spouse or common-law partner” and children under 18. Line 33199 is for “the part of eligible medical expenses” paid for other dependants, including parents and grandparents “who were residents of Canada at any time in the year.”
| Line | Who | Threshold (2025 figures on the CRA page) |
|---|---|---|
| 33099 | You, your spouse or common-law partner, children under 18 | Lesser of 3% of your net income or $2,834 |
| 33199 | Children 18 or over, grandchildren, parents, grandparents, siblings, aunts, uncles, nieces, nephews who depended on you for support; parents and the rest must have been resident in Canada at any time in the year | Lesser of 3% of the dependant’s net income or $2,834 |
The threshold on line 33199 is based on the dependant’s net income, not yours. A parent with little or no Canadian income has a low threshold, which is why the credit can be worth more here than on line 33099. The CRA page shows 2025 figures; the 2026 amount was not on the page at review.
Is the premium an eligible medical expense?
The CRA lists premiums paid to private health services plans as eligible, with no prescription, certification or Form T2201 needed. Provincial and territorial health plan premiums are not eligible. Whether a visitor-to-Canada emergency medical policy is a “private health services plan” within the CRA’s meaning is the technical point an accountant should confirm.
| Item | CRA list status |
|---|---|
| Premiums paid to private health services plans | Eligible |
| Provincial and territorial plans (health care plans, medical services plans) | Not eligible |
| Hospital bills paid out of pocket for the parent | Generally eligible as medical services; keep receipts |
| Deductible paid on a claim | Ask an accountant; it is an amount paid for medical services |
| Monthly plan set-up fee | Ask an accountant; it may not be a premium |
Is a super visa parent a “resident of Canada at any time in the year”?
It depends on the parent’s days and ties. The CRA’s residency page says a person who has not established significant residential ties “may be considered a deemed resident of Canada” if they “stayed in Canada for 183 or more days in the year.” A person who stayed less than 183 days and has no significant ties may be a non-resident.
| Parent’s year | Possible CRA view | What to ask the accountant |
|---|---|---|
| Arrived in March, stayed all year | Deemed resident is possible under the 183-day rule, subject to tax treaty tie-breakers | Whether deemed residency satisfies “resident of Canada at any time in the year” for line 33199 |
| Arrived in October, 80 days in the year | Likely non-resident for that year | Whether any part of the premium can be claimed, and in which year |
| Two 5-month visits in one year | Over 183 days total | Treaty position with the home country |
| Parent has a home, spouse and pension abroad | Treaty tie-breaker may point to the home country | Whether a treaty non-resident can still meet the line 33199 wording |
Deemed residency has consequences beyond this credit, including possible Canadian tax filing for the parent. Do not pursue a residency position solely to claim a medical credit without advice.
How much is the credit worth?
Rarely the full premium, and never a refund. The federal credit is applied at the lowest tax rate to the amount above the threshold; provinces add their own. On a $2,051 premium (Secure Travel at 65, October 2026, per PolicyAdvisor) and a parent with no Canadian income, the threshold is close to zero and most of the premium enters the calculation.
| Example | Line | Amount above threshold | Note |
|---|---|---|---|
| $2,051 premium, parent with $0 net income, line 33199 | 33199 | About $2,051 | Credit at the lowest federal rate plus provincial rate; ask an accountant for the figure |
| $2,051 premium claimed on line 33099 by mistake | 33099 | $2,051 less lesser of 3% of host’s income or $2,834 | For a host at $90,000 net income, $2,051 less $2,700 is nil |
| $5,431 for two parents at 65 and 70, line 33199 | 33199 | Close to $5,431 if both have no Canadian income | Each dependant’s threshold applies to their own expenses |
The 12-month period rule also matters. The CRA page allows expenses “paid in any 12-month period ending in” the tax year and not claimed in the prior year, with an example running 1 July to 30 June. A premium paid in November for a policy starting in March can be placed in whichever period the accountant chooses.
What should you keep?
Everything that shows who was insured, who paid, when, and that the parent depended on you. The CRA does not need the receipts filed with the return but can ask later.
| Document | Why |
|---|---|
| Certificate naming the parent as insured | Identifies the dependant |
| Receipts for the premium or each instalment | Amount and date paid |
| Payment card statement in the host’s name | Shows who paid |
| Parent’s entry and exit dates | Residency question |
| Super visa letter of invitation and income evidence | Evidence of support; see the IRCC forms page |
| Policy wording | If the CRA asks whether it is a private health services plan |
Ask an accountant before filing. The cost page and the monthly vs annual page show what the premium is likely to be; the accountant can tell you what, if anything, comes back. For questions about the policy itself, email [email protected] or request a callback through the contact page.
Questions people ask
Is it a deduction or a credit?
A credit. Medical expenses reduce tax through the non-refundable medical expense tax credit, not by reducing income. For 2025 the CRA subtracts the lesser of 3 per cent of net income or $2,834 from the total before applying the credit rate. A $2,500 premium for a host with $90,000 net income is mostly inside that threshold.
Which line do I use for a parent's premium?
Line 33199, for eligible medical expenses paid for other dependants. The CRA's list for that line includes your or your spouse's parents and grandparents who depended on you for support and 'were residents of Canada at any time in the year.' Line 33099 is for yourself, your spouse and children under 18.
Does a super visa parent count as a resident of Canada?
That is the hard question. A parent living in your home may be a deemed resident if they stayed in Canada 183 days or more in the year, per the CRA's residency page, or may be a non-resident. The CRA's dependant rule for line 33199 requires residence at some time in the year. Ask an accountant with the parent's dates.
Does the policy count as a private health services plan?
The CRA lists premiums paid to private health services plans as eligible, with no prescription or form required. Whether a visitor emergency medical policy meets the CRA's definition of a private health services plan is a technical question that the CRA's public list does not answer directly. Keep the receipt and ask an accountant.
Can I claim a premium paid in instalments?
The claim is for amounts paid in any 12-month period ending in the tax year, not previously claimed. Instalments paid across two calendar years can fall into different claim periods. The CRA's example uses 1 July to 30 June. Keep every instalment receipt and let the accountant pick the period.
What records do I need?
The policy certificate naming the parent, the receipts showing who paid and when, the parent's entry and exit dates, and evidence that the parent depended on you for support, such as the super visa letter of invitation. The CRA can ask for these; a credit claimed without them can be reversed with interest.
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