Line 45200 – Refundable medical expense supplement

Note: Line 45200 was line 452 before tax year 2019.

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

• You entered an amount on line 21500 or line 33200 of your return
• You were a resident in Canada throughout 2022
• You were 18 years of age or older at the end of 2022
• Your adjusted family net income is less than $55,449

In addition, the total of the following two amounts is $3,841 or more:

• your employment income from line 10100 and line 10400 of your return (other than amounts received from a wage-loss replacement plan) minus the amounts from lines 20700, 21200, 22900, and 23100 of your return (if the result is negative, consider it as "0")
• your net self-employment income (not including losses) from lines 13500, 13700, 13900, 14100, and 14300 of your return

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, 2022, you do not have to include your spouse's or common-law partner's 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.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Guide RC4065, Medical Expenses
• Income Tax Folio S1-F1-C1, Medical Expense Tax Credit

Related topics

• Tax credits and deductions for persons with disabilities
• Line 21500 – Disability supports deduction
• Line 31600 – Disability amount for self
• Line 31800 – Disability amount transferred from a dependant
• Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
• Line 33199 – Allowable amount of medical expenses for other dependants