Line 452 - Refundable medical expense supplement
You may be able to claim a credit of up to $1,222 if all of the following apply:
- you have an amount on line 215 of your return or on line 332 of Schedule 1
- you were resident in Canada throughout 2018
- you were 18 years of age or older at the end of 2018
- The total of the following 2 amounts is $3,566 or more:
- your employment income on line 101 and line 104 of your return (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 207, 212, 229, and 231 of your return (but if the result is negative, use "0")
- your net self-employment income (not including losses) from lines 135 to 143 of your return
If you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2018, you do not have to include your spouse's or common-law partner's income when you calculate this supplement.
Complete the chart for line 452 on the Worksheet for the return to calculate your claim. You can claim this supplement for the same medical expenses that you claimed on line 215 of your return and line 332 on Schedule 1.
Completing your tax return
Claim on line 452 of your return your refundable medical expense supplement.
Forms and publications
- Persons with disabilities
- Line 215 - Disability support deduction
- Line 316 - Disability amount (for self)
- Line 318 - Disability amount transferred from a dependant
- Line 330 - Medical expenses for self, spouse or common-law partner and your dependent children born in 2001 or later
- Line 331 - Allowable amount of medical expenses for other dependants
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