Line 331 - Allowable amount of medical expenses for other dependants

Claim, on line 331, the part of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support:

• your or your spouse's or common-law partner's child who was born in 1994 or earlier, or grandchild; or
• your or your spouse's or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was a resident of Canada at any time in the year.

The expenses must meet all the criteria explained at line 330. The claim must be for the same12-month period that was determined under line 330.

• Which medical expenses are eligible?
• Which medical expenses are not eligible?

Completing your tax return

You have to do the following calculation, for each dependant:

Total dependant's eligible medical expenses minus either $2,109 or 3% of line 236 (whichever is less) of that dependant.

Enter on line 331 of Schedule 1, Federal Tax, the total of all allowable amounts in respect of each dependant.

Remember to claim the corresponding provincial or territorial non-refundable tax credit on line 5872 of your provincial or territorial Form 428.

Supporting documents

Filing electronically
Keep all your documents in case we ask to see them at a later date.

Filing a paper return
Attach all documents for yourself and documents for the person(s) you are claiming (other than for premiums paid to a health services plan, which you should keep in case we ask to see them). 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 2011 and still meets the eligibility requirements in 2012, you can claim this amount without sending us a new Form T2201. However, you have to send us the form if the previous period of approval ended before 2012, or if we ask you to do so.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• Guide RC4064, Medical and Disability - Related Information
• Form T2201, Disability Tax Credit Certificate
• IT519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction

Related topics

• Which medical expenses are eligible?
• Which medical expenses are not eligible?
• Persons with disabilities
• Line 215 - Disability supports deduction
• Line 316 - Disability amount (for self)
• Line 318 - Disability amount transferred from a dependant
• Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1995 or later
• Line 452 - Refundable medical expense supplement

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