Line 45200 Refundable Medical Expense Supplement

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 $4,478 in 2026 ($4,390 in 2025).

For 2025, the maximum supplement is the lesser of $1,534, or 25% of both medical expenses (line 33200 of the federal tax return) and disability supports expenses (line 21500). This is reduced by 5% of combined net income (line 23600, taxpayer & spouse) in excess of $$33,960 in 2026. It is eliminated when combined net income reaches $55,449.

Refundable Medical Expense Supplement Factors
Year	2026	2025	2024	2023	2022	2021	2020
Employment/self-employment income must exceed	$4,478	$4,390	$4,275	$4,083	$3,841	$3,751	$3,714
Maximum supplement	1,534	1,504	1,464	1,399	1,316	1,285	1,272
Reduced by 5% of combined net income in excess of	33,960	33,294	32,419	30,964	29,129	28,446	28,164
Eliminated when combined net income reaches	64,640	63,374	61,699	58,944	55,449	54,146	53,604

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