Medical Expense Tax Credit

Plain meaning

A non-refundable tax credit for eligible medical expenses paid for the taxpayer, spouse or common-law partner, and certain dependants.

Also called

Key points

• Only eligible expenses recognized under the tax rules can be claimed, and receipts or supporting records should be kept.
• The credit is generally based on eligible expenses above a threshold tied to income or a fixed dollar amount.
• A taxpayer can usually choose a 12-month claim period ending in the tax year, provided the same expenses are not claimed twice.
• Different rules may apply for dependants, attendant care, disability supports, travel for medical services, and insurance reimbursements.
• Because it is non-refundable, the credit reduces tax otherwise payable but usually does not create a refund by itself.

Why it comes up

Medical expense eligibility and thresholds affect many households, especially seniors, persons with disabilities, and families with high health costs.