1. Refundable tax credit for medical expenses (Line 462)

You may be entitled to the refundable tax credit for medical expenses if you meet the following conditions:

  • You were resident in Québec on December 31, 2016. 
  • You were resident in Canada throughout 2016. 
  • You were 18 or older on December 31, 2016. 
  • Your work income is $2,985 or more (to find out whether your work income is $2,985 or more, complete the work chart below).
  • You are claiming medical expenses on line 381 or the disability supports deduction on line 250.

Work chart

If you entered an amount on line 381, use the table below to find the maximum family income that corresponds to the amount of your medical expenses (line 36 of Schedule B) plus, if applicable, the disability supports deduction (line 250, point 7). Compare the maximum family income with your family income. Your family income is the amount on line 275 of your return plus, if you had a spouse on December 31, 2016 (This link will open a new window), the amount on line 275 of your spouse's return.

If your family income is equal to or greater than the maximum family income, you are not entitled to the refundable tax credit for medical expenses. If it is less than the maximum, complete parts A and D of Schedule B.

If you did not enter an amount on line 381 but you are claiming the disability supports deduction on line 250, do not use the table below. Instead, complete parts A and D of Schedule B.

Maximum family income corresponding to the amount of medical expenses
Medical expenses ($) Maximum family income ($)
from to
1 1,685 26,945
1,686 2,030 28,445
2,031 2,375 29,945
2,376 2,720 31,445
2,721 3,065 32,945
3,066 3,410 34,445
3,411 3,755 35,945
3,756 4,100 37,445
4,101 4,445 38,945
4,446 4,790 40,445
4,791 5,135 41,945
5,136 5,480 43,445
5,481 6,040 or more 45,880

Your spouse was not resident in Canada in 2016

If, for all or part of 2016, your spouse on December 31, 2016, was not resident in Canada, you must include in your family income (Part A of Schedule B) all of your spouse's income, including income your spouse earned while he or she was not resident in Canada.

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