Canada Revenue Agency
www.cra.gc.ca
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Completing your tax return
On line 330 of Schedule 1, Federal Tax, enter the total amount of eligible medical expenses for 2009 that you or your spouse or common-law partner paid for:
- yourself;
- your spouse or common-law partner; or
- your or your spouse's or common-law partner's child born in 1992 or later and who depended on you for support.
On the line below line 330, enter the lesser of:
- 3% of your net income (line 236); or
- $2,011.
Subtract this amount from your total medical expenses from line 330, and enter the result on line (A) above line 331 of Schedule 1.
Tax Tip
Compare the result with the amount your spouse or common-law partner would be allowed. It may be better for the one of you with the lower net income (line 236) to claim the allowable medical expenses. You can make whichever claim you prefer.
Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled on your provincial or territorial Form 428.
Example
Rick, and his wife Paula, have reviewed their medical bills and decided that the 12-month period ending in 2009 for which they will calculate their claim is July 1, 2008, through June 30, 2009. They incurred the following expenses:
| Rick | $1,500 |
| Paula | $1,000 |
| Jenny (their 16 year old daughter) | $1,800 |
| Kyle (their 19 year old son) | $1,000 |
| Total medical expenses | $5,300 |
The total allowable expenses for 2009 are $4,300, which will be entered on line 330. As Kyle is over 18, his expenses will be reported on line 331.
Paula's net income on line 236 of her return is $32,000. She calculates 3% of that amount as $960. Because the result is less than $2,011, she enters $960 on the line below line 330 on Schedule 1 and subtracts it from $4,300. The difference is $3,340, which is the amount (A) above line 331.
Rick's net income on line 236 of his return is $48,000. He calculates that 3% of that amount is $1,440. Because the result is less than $2,011, he enters $1,440 on the line below line 330, and subtracts it from $4,300. The difference is $2,860.
In this case, Paula and Rick have found it better for Paula to claim the expenses for them and their daughter Jenny.
Receipts - If you are filing a paper return, include your receipts and any receipts for the person that you are claiming (other than for premiums paid to a private health services plan, which you should keep in case we ask to see them) and other documents. Receipts must show the name of the company or individual to whom the expense was paid. Receipts for attendant care or therapy paid to an individual also should show the individual's social insurance number.
You may be claiming expenses that would be allowable only for a patient who qualified for the disability amount on line 316. In that case, if we do not have a valid Form T2201, Disability Tax Credit Certificate, for that person, you also have to attach a properly completed and certified copy of that application. We will review your claim before we assess your return to determine if the person for whom you are claiming medical expenses qualifies. If he or she qualified for the disability amount for 2008 and still meets the eligibility requirements in 2009, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2009, or if we ask you to do so.
If you are filing electronically, keep all of your documents in case we ask to see them.
