Line 45200 Refundable Medical Expense Supplement

Note: Before tax year 2019, line 45200 was line 452.

Income 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:

have been resident in Canada throughout the tax year, and
be 18 or older at the end of the tax year, and
have employment or self-employment income (excluding wage-loss replacement income, and excluding losses) exceeding $4,083 in 2023 ($3,841 in 2022).

For 2022, the maximum supplement is the lesser of $1,316, or 25% of both medical expenses (line 33200, line 332 prior to 2019 of the federal tax return) and disability supports expenses (line 21500, line 215 prior to 2019). This is reduced by 5% of combined net income (line 23600, line 236 prior to 2019) (taxpayer & spouse) in excess of $29,129 in 2022. It is eliminated when combined net income reaches $55,449.

Refundable Medical Expense Supplement Factors
Year	2023	2022	2021	2020	2019	2018	2017
Employment/self-employment income must exceed	4,083	3,841	3,751	3,714	3,645	3,566	3,514
Maximum supplement	1,399	1,316	1,285	1,272	1,248	1,222	1,204
Reduced by 5% of combined net income in excess of	30,964	29,129	28,446	28,164	27,639	27,044	26,645
Eliminated when combined net income reaches	58,944	55,449	54,146	53,604	52,599	51,484	50,725

TaxTips.ca Resources

Persons with Disabilities - links to all information on TaxTips.ca

Medical Expense Tax Credit (METC)

Quebec Refundable Medical Expense Tax Credit

Attendant Care Expenses

Canada Revenue Agency (CRA) Resources

Line 45200 - Refundable medical expense supplement

Federal Worksheet 5000-D1 which includes the calculation of this refund