Yes, a child can claim their own medical expenses on their return. They can even claim their parent’s medical expenses if the parents are dependant on the child. But the medical expense tax credit is a non-refundable tax credit, so they will not get the credit unless they owe taxes.
I have a similar question. I paid for my son's medical expenses in 2022. He earns income and is doing his own tax return. He turned 18 during 2022. One of the expenses was incurred before he was 18 (i.e. still a dependent) and the other was incurred when he was no longer a dependent. I paid for both expenses. Is my son allowed to claim one or both expenses on his tax return? 3% of his earnings is a much easier threshold to reach, but is he allowed to claim an expense which he didn't pay for? Thanks.
As per the Canada Revenue Agency: In addition to receipts, we may ask to see proof of payment, such as bank or credit card statements.
In light of this, each you and your son need to claim the expense you each paid for, should the Canada Revenue Agency ask for proof in the future.
As per claiming medical expenses for a dependant over 18, please see our TurboTax FAQ: Medical Expense Tax Credit for Other Dependants
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