Line 45200 - Refundable medical expense supplement
Note: Line 45200 was line 452 before tax year 2019.
You may be able to claim a credit of up to $1,272 if all of the following apply:
- you have an amount on line 21500 or line 33200 of your return
- you were resident in Canada throughout the year
- you were 18 years of age or older at the end of 2020
- The total of the following 2 amounts is $3,714 or more:
- your employment income on line 10100 and line 10400 of your return (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 20700, 21200, 22900, and 23100 of your return (but if the result is negative, enter "0")
- your net self-employment income (not including losses) from lines 13500, 13700, 13900, 14100, and 14300 of your return
If you have income from more than one business reported on one specific self-employment line (13500, 13700, 13900, 14100, or 14300) and you are reporting a profit from one business and a loss from another, use only the profit amounts when determining if you meet the income requirement (noted above) to be eligible for this credit. Otherwise, if you are reporting a loss from only one business at one of these lines, do not include that loss.
Complete the chart for line 45200 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 21500 and line 33200 of your return.
Completing your tax return
Claim on line 45200 of your return your refundable medical expense supplement.
Forms and publications
- Persons with disabilities
- Line 21500 - Disability support 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 born in 2003 or later
- Line 33199 - Allowable amount of medical expenses for other dependants
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