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Before making a major financial decision you
should consult a qualified professional.
Claim Medical Expenses on the Tax Return of Lower Net Income Spouse
You should claim the total medical expenses for both you and your spouse
partner on one tax return.
You can claim the medical
expenses on either spouse's tax return. If both spouses have taxable income, it is usually better to claim the medical expenses on the return
with the lower net income. This is because the lesser of
$2,268 (federal for 2017, $2,236 for 2016 - see the tables of non-refundable
tax credits for provincial/territorial amounts) or 3% of net income is deducted from the medical expenses to determine
the amount to be used for the tax credit.
However, if the lower income
spouse does not have enough tax payable to offset the medical expense tax
credit, it may be beneficial to move the expenses to the higher income
If you are a business owner, consider setting up a private health services
plan to have your business pay your family medical expenses. See the private
health services plan article on our Small Business page.