During which period must the medical expenses be paid to be eligible?

You can claim medical expenses paid in any 12-month period ending in 2009 and not claimed in 2008. Generally, you can claim all amounts paid, even if they were not paid in Canada.

Note
On the return for a person who died in 2009, a claim can be made for expenses paid in any 24-month period that includes the date of death, if they were not claimed for any other year.

To see a list of the most common medical expenses you can claim, see Which medical expenses are eligible?.

Tax Tip
There is a refundable tax credit for working individuals with low incomes and high medical expenses (see line 452).

Forms and publications

• General Income Tax and Benefit Package for 2009 - Guide, Returns, Schedules
• Guide RC4064, Medical and Disability - Related Information