Québec -> Personal tax credits -> Medical expense tax credit

Québec medical expense tax credit (METC)

Medical expenses can be claimed for any continuous 12 month period ending in the tax year.  On the Québec provincial income tax return, total medical expenses for this period are reduced by 3% of family income (line 275) to determine the medical expenses to claim on line 381.

The premiums for the Québec prescription drug insurance program for the tax year, although not payable until the tax return is filed in the following year, can be claimed in the tax year for which they are paid, as long as December 31 of the tax year is included in the period of 12 consecutive months used to determine the amount of medical expenses.  For instance, the premium for 2011, which is payable in April 2012, can be included as a medical expense for the 2011 tax year on the Québec  tax return.  On the Federal tax return, it cannot be claimed as a medical expense until the 2012 tax year, because it is actually paid in 2012.

The Québec Tax Calculator uses input provided by the user to determine how many months of prescription drug plan premiums are payable for the tax year.  This amount is added to the medical expenses input by the user, to determine the total medical expenses for the tax year for Québec taxes.  The total premium is also shown in the total payable area near the bottom of the calculator.  The premium paid in the tax year (for the previous tax year) must be entered by the user in order to include this amount in the Federal medical expense claim.

See the Québec Guide to the Income Tax Return Line 381 Medical Expenses for information on the Québec medical expense tax credit.

Refundable medical expense tax credit

You may also be eligible for the Québec refundable medical expense tax credit, which is claimed on line 462 of the tax return.  In order to claim this refundable credit, you must have at least $2,825 of work income in 2012 ($2,750 in 2011), and a maximum family income of $21,340 in 2012 ($20,785 in 2011).  The maximum refundable amount is $1,103 for 2012 ($1,074 for 2011).  See Québec tax credits subject to indexation for amounts applicable to each tax year.

See the Québec Guide to the Income Tax Return Line 462 refundable tax credit for medical expenses.

For information on the Federal tax credits, see the Medical Expense Tax Credit article.

Revised: December 19, 2011