Individuals with medical expenses

Before you start

Taxpayers can claim a non-refundable tax credit for eligible medical expenses paid to a medical practitioner, within a 12-month period ending in the tax year you’re filing for and not claimed in prior years. The credit is calculated and claimed on line 33099 of Step 5-Federal tax (formerly Schedule 1) for amounts paid for:

The credit for eligible medical expenses that were paid by an individual for other persons dependant on them for support, including their children who were 18 or over, grandchildren, parents, grandparents, brothers, sisters, aunts, uncles, nieces, and nephews, is calculated on the Worksheet for the return and claimed on line 33199 of the Federal Tax (formerly Schedule 1).

The other individuals that the taxpayer wants to claim medical expenses for on line 33199 are considered dependants if the taxpayer contributes to their maintenance, or provides the basic necessities of life to those individuals on a regular and consistent basis. The basic necessities of life are generally understood to include food, shelter and clothing. The maintenance may be more than financial, and the dependant person(s) must also have been a resident of Canada at any time in the year, and not a visitor.

Note

Only the part of the expense that has not and will not be reimbursed can be claimed. For example, an amount that has been covered by a medical plan cannot be claimed.

 
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