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Home  ->  Filing Your Return  ->  Disabilities -> Refundable medical expense supplement

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:

bullethave been resident in Canada throughout the tax year, and
bulletbe 18 or older at the end of the tax year, and
bullethave 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 Resources

Persons with Disabilities - links to all information on

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

Revised: October 26, 2023


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