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

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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, 2019. 
  • You were resident in Canada throughout 2019. 
  • You were 18 or older on December 31, 2019. 
  • Your work income is $3,080 or more (to find out whether your work income is $3,080 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). Then, compare the maximum family income to your family income. Your family income is the amount on line 275 of your return plus, if you had a spouse on December 31, 2019, 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.

Your spouse was not resident in Canada throughout the year

If, for all or part of 2019, your spouse on December 31, 2019, 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 he or she earned while not resident in Canada.

Maximum family income corresponding to the amount of medical expenses
Medical expenses ($) Maximum family income ($)
from to
1 1,711 27,700
1,712 2,056 29,200
2,057 2,401 30,700
2,402 2,746 32,200
2,747 3,091 33,700
3,092 3,436 35,200
3,437 3,781 36,700
3,782 4,126 38,200
4,127 4,471 39,700
4,472 4,816 41,200
4,817 5,161 42,700
5,162 5,506 44,200
5,507 6,242 or more 47,400

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