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:
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.
For more information see the CRA guide for line 45200 - Refundable medical expense supplement, and the Federal Worksheet 5000-D1 which includes the calculation of this refund.
See also - links to all information on TaxTips.ca related to persons with disabilities.
Revised: April 27, 2021
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