Line 452 - Refundable medical expense supplement
You may be able to claim a credit of up to $1,152 if all of the following apply:
- You have an amount on line 215 of your return or on line 332 of Schedule 1.
- You were resident in Canada throughout 2014.
- You were 18 years of age or older at the end of 2014.
In addition, the total of the following two amounts has to be $3,363 or more:
- your employment income on line 101 and line 104 (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 207, 212, 229, and 231 (but if the result is negative, use "0"); and
- your net self-employment income (not including losses) from lines 135 to 143.
You cannot claim this credit if the total of your net income (line 236) and your spouse's or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return), minus any amount reported by you or your spouse or common-law partner on lines 117 and 125, is $48,546 or more. In addition, if you or your spouse or common-law partner deducted an amount on line 213 and/or the amount for a repayment of registered disability savings plan income, included on line 232, we will add these amounts to your or your spouse's or common-law partner's net income when calculating this credit.
If you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2014, you do not have to include your spouse's or common-law partner's income when calculating this credit.
In the "Identification" area on page 1 of your return, report your marital status and, if it applies, the information concerning your spouse or common-law partner. This includes his or her net income, even if it is zero and, if applicable, the universal child care benefit (UCCB) income on line 117 included in his or her net income and/or the UCCB repayment on line 213 of his or her return.
Complete the chart for line 452 on the federal worksheet to calculate your claim. You can claim this credit for the same medical expenses that you claimed on line 215 of your return and line 332 on Schedule 1.
Completing your tax return
Complete the chart for line 452 on the federal worksheet to calculate your claim.
Claim on line 452 the amount from line 16 in the Refundable medical expense supplement chart of your federal worksheet.
Forms and publications
- General Income Tax and Benefit Package - Guide, return and schedules
- Guide RC4064, Medical and Disability-Related Information
- Income Tax Folio S1-F1-C1, Medical Expense Tax Credit
- Persons with disabilities
- Line 215 - Disability support 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 1997 or later
- Line 331 - Allowable amount of medical expenses for other dependants
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