Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age, for someone who died

You can claim medical expenses for the deceased that are more than whichever of the following amounts is less:

• $2,635
• 3% of the total of the deceased's net incomes from line 23600 of all returns filed for the year of death

The medical expenses paid on behalf of the deceased can be for any 24-month period that includes the date of death, as long as no one has claimed them on any other return or for any other year. This also applies if you are claiming expenses the deceased paid for a dependant (other than a dependent child under 18 years of age) who died in the year, which would be claimed on line 33199 of the deceased's return.

Attach the receipts for medical expenses to the return.

For more information on medical expenses, see Line 33099 and 33199.

Forms and publications

• Federal income tax and benefit information
• Guide T4011, Preparing Returns for Deceased Persons

Related topics

• Tax credits and deductions for persons with disabilities