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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 $3,421 in 2015 ($3,363 in 2014).

For 2015, the maximum supplement is the lesser of $1,172, 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 $25,939.  It is eliminated when combined net income reaches $49,379.

Refundable Medical Expense Supplement Factors

Year 2015 2014 2013 2012 2011 2010 2009
Employment/self-employment income must exceed $3,421 $3,363 $3,333 $3,268 $3,179 $3,135 $3,116
Maximum supplement $1,172 $1,152 $1,142 $1,119 $1,089 $1,074 $1,067
Reduced by 5% of combined net income in excess of 25,939 25,506 25,278 24,783 24,108 23,775 23,633
Eliminated when combined net income reaches 49,379 48,546 48,118 47,163 45,888 45,255 44,973

 

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: December 18, 2014

 

 

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