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Refundable Medical Expense Supplement

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Filing Your Return  ->  Disabilities -> Refundable medical expense supplement

Line 452 Refundable Medical Expense Supplement

Income Tax Act s. 122.51(1)

The Federal refundable medical expense supplement is available to low income individuals who have paid medical expenses, or disability supports expenses.  To be eligible for  this supplement, the individual must:

bullethave been resident in Canada throughout the tax year, and
bulletbe 18 or older at the end of the tax year, and
bullethave employment or self-employment income (excluding wage-loss replacement income, and excluding losses) exceeding $3,514 in 2017 ($3,465 in 2016).

For 2017, the maximum supplement is the lesser of $1,204, or 25% of both medical expenses (line 332 of the federal tax return) and disability supports expenses (line 215).  This is reduced by 5% of combined net income (line 236) (taxpayer & spouse) in excess of $26,645.  It is eliminated when combined net income reaches $50,725.

Refundable Medical Expense Supplement Factors

Year 2017 2016 2015 2014 2013 2012 2011
Employment/self-employment income must exceed 3,514 3,465 $3,421 $3,363 $3,333 $3,268 $3,179
Maximum supplement 1,204 1,187 $1,172 $1,152 $1,142 $1,119 $1,089
Reduced by 5% of combined net income in excess of 26,645 26,277 25,939 25,506 25,278 24,783 24,108
Eliminated when combined net income reaches 50,725 50,017 49,379 48,546 48,118 47,163 45,888

For more information see the CRA guide for line 452  - Refundable medical expense supplement, and the Federal Worksheet 5000-D1 which includes the calculation of this refund.

See also - links to all information on TaxTips.ca related to persons with disabilities.

Revised: September 19, 2017

 

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