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, 2022.
- You were resident in Canada throughout 2022.
- You were 18 or older on December 31, 2022.
- Your work income is $3,260 or more (to find out whether your work income is $3,260 or more, see the work chart and instructions below).
- You are claiming medical expenses on line 381 or the disability supports deduction on line 250.
- Add up the following:
- your employment income consisting solely of taxable benefits you received from previous employment (box 211 of your RL-1 slip);
- your wage loss replacement benefits (line 107, point 2);
- the deductions you claimed on lines 205 and 207.
- Subtract the result from your employment income (lines 101, 105 and 107).
- If the result is negative, enter 0.
- Add the total of the following to the result or to zero:
- your net income from self-employment (lines 22 through 26 of Schedule L), without taking into account losses;
- the income supplement received under a government work-incentive project (lines 151 and 154, point 2);
- your Wage Earner Protection Program payments (line 154, point 12).
- If the result is less than $3,260, you are not entitled to the refundable tax credit for medical expenses.
If you entered an amount on line 381, use the table below to find the maximum family income that corresponds to the amount of your medical expenses (line 36 of Schedule B) plus, if applicable, the disability supports deduction (line 250, point 7). Then, compare the maximum family income to your family income. Your family income is the amount on line 275 of your return plus, if you had a spouse on December 31, 2022, the amount on line 275 of your spouse's return.
If your family income is equal to or greater than the maximum family income, you are not entitled to the refundable tax credit for medical expenses. If it is less than the maximum, complete parts A and D of Schedule B.
If you did not enter an amount on line 381 but you are claiming the disability supports deduction on line 250, do not use the table below. Instead, complete parts A and D of Schedule B.
If, for all or part of 2022, your spouse on December 31, 2022, was not resident in Canada, you must include in your family income (Part A of Schedule B) all of your spouse's income, including income he or she earned while not resident in Canada.
|Medical expenses ($)||Maximum family income ($)|
|5,547||6,599 or more||50,115|