Medical Expenses

If your medical expenses amounted to more than 3% of the total of your net income and that of your spouse (if applicable), you may be entitled to a non-refundable tax credit.

You or your spouse must have paid the expenses:

• for yourself, your spouse or any person who was your dependant during the year for which the expenses were incurred
• during a period of 12 consecutive months ending in 2011. For example, your medical expenses could be for the period from August 1, 2010, to July 31, 2011

Your expenses do not qualify for the amount for medical expenses if they:

• have already been used to calculate a tax credit for medical expenses in an income tax return
• are included in calculating expenses for medical services not available in your area
• are used to calculate the tax credit for home-support services for seniors
• are used to calculate the disability supports deduction
• were paid to obtain services provided for purely cosmetic purposes
• were paid to obtain an in vitro fertilization treatment
  • where such expenses give entitlement to the tax credit for the treatment of infertility
  • where the treatment is undergone by a woman no longer of childbearing age
  • where the in the vitro fertilization services are rendered in Québec at a centre for assisted procreation that is not the holder of a licence issued in accordance with the Regulation respecting clinical activities related to assisted procreation
  • where the treatment involves the transfer of more than one embryo (unless, in accordance with the decision of a physician, the treatment involves the transfer of a maximum of two embryos in the case of a woman 36 or under, or three embryos in the case of a woman 37 or older)

The following are the most common eligible medical expenses:

• payments made to a dentist, nurse, practitioner, public hospital or licensed private hospital, for medical, dental or paramedical services;
• payments for drugs that can only be purchased if prescribed by a physician or a dentist and obtained from a licensed pharmacist;
• the premium paid under the Québec prescription drug insurance plan for 2010, provided December 31, 2010, is included in the period of 12 consecutive months used to determine the amount of medical expenses;
• the premium payable under the Québec prescription drug insurance plan for 2011, provided December 31, 2011, is included in the period of 12 consecutive months used to determine the amount of medical expenses. Complete Schedule K to determine the amount of your premium;
• payments made to an insurer or a group insurance plan to cover medical or hospital expenses for you, your spouse or a dependant, where the payments were made as a premium or contribution (including the value of the benefit related to the employer’s contribution, shown in box J of the RL-1 slip or box B of the RL-22 slip) or in any other form. The amount of the payments made to an insurer or a group insurance plan may be shown in box 235 of your RL-1 or RL-2 slip, or in the centre of either slip after the note “Prime versée à un régime privé d’assurance maladie” (or “Premium paid to a private health services plan”); 
• payments for eyeglasses, contact lenses or other devices for the treatment or correction of a defect of vision, where such items are prescribed by an ophthalmologist or an optometrist. However, expenses for eyeglass frames are limited to $200 per person for the  period of 12 consecutive months used to calculate the amount for medical expenses;
• reasonable moving expenses of up to $2,000 incurred to enable a person (yourself, your spouse or a dependant) who lacks normal physical development or has a severe and prolonged mobility impairment to move to a dwelling that is more accessible or in which the person is more mobile or functional;
• payments made to obtain certain devices or equipment prescribed by a practitioner, if the conditions of purchase or use are met;
• expenses for the transportation of a person by ambulance to or from a public hospital or licensed private hospital;
• payments made for hyperbaric oxygen therapy provided to a person with a severe and prolonged neurological disorder, where a competent person attests that the person has a severe and prolonged impairment in mental or physical functions.

You or your spouse did not reside in Canada throughout the year

If you or your spouse on December 31, 2011, did not reside in Canada throughout the year, take into account only the income that you and your spouse earned while you were resident in Canada in calculating your family income (Part A of Schedule B).

To calculate the amount of your tax credit, complete Parts A and C of Schedule B.

Note

Do not enclose your receipts with your return, but keep them in case we ask for them.

For a complete list of eligible medical expenses, consult the brochure Medical Expenses (IN-130-V).