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Filing Your Return -> Refundable medical expense supplementRefundable Medical Expense SupplementIncome Tax Act s. 122.51(1)The Federal refundable medical expense supplement is available to low income individuals who have paid medical expenses, or disability supports expenses. To be eligible for this supplement, the individual must:
For 2012, the maximum supplement is the lesser of $1,119, or 25% of both medical expenses (line 332 of the federal tax return) and disability supports expenses (line 215). This is reduced by 5% of combined net income (taxpayer & spouse) in excess of $24,783. It is eliminated when combined net income reaches $44,973.
For more information see the CRA guide for line 452 - Refundable medical expense supplement, and the federal worksheet 5000-D1 which includes the calculation of this refund. See also - links to all information on TaxTips.ca related to persons with disabilities.
Revised: December 12, 2011
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