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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 $3,714 in 2020 ($3,751 in 2021).

For 2020, the maximum supplement is the lesser of $1,272, 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 $28,164.  It is eliminated when combined net income reaches $53,064.

Refundable Medical Expense Supplement Factors

Year 2021 2020 2019 2018 2017 2016 2015
Employment/self-employment income must exceed 3,751 3,714 3,645 3,566 3,514 3,465 $3,421
Maximum supplement 1,285 1,272 1,248 1,222 1,204 1,187 $1,172
Reduced by 5% of combined net income in excess of 28,446 28,164 27,639 27,044 26,645 26,277 25,939
Eliminated when combined net income reaches 54,146 53,604 52,599 51,484 50,725 50,017 49,379

TaxTips.ca Resources

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

Quebec Refundable Medical Expense Tax Credit

Canada Revenue Agency (CRA) Resources

Line 45200  - Refundable medical expense supplement

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

Revised: October 09, 2021

 

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