Line 45200 – Refundable medical expense supplement

You may be able to claim this supplement if all of the following apply:

In addition, the total of the following two amounts is $4,083 or more:


If you reported income from more than one business on one specific self-employment line (13500, 13700, 13900, 14100 and 14300) and you are reporting a profit from one business and a loss from another, use only the profit amounts to determine if you meet the income requirement (noted above) to be eligible for this credit. If you are reporting a loss from only one business on one of these lines, do not include that loss.

Complete the chart for line 45200 using the Federal Worksheet to calculate your claim.

You can claim this supplement for the same medical expenses that you claimed on line 21500 and line 33200 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, 2023, you do not include your spouse's or common-law partner's income when you calculate this supplement.

If your spouse or common-law partner died on or before December 31, 2023, do not include their income when you calculate this supplement.

Completing your tax return

Enter the amount calculated using the Federal Worksheet on line 45200 of your return to claim your refundable medical expense supplement.

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