What is refundable medical expense supplement?

Refundable medical expense supplement is a refundable tax credit for working individuals with low income and high medical expenses.

Eligibility

To be eligible for refundable medical expense supplement, you have to meet all of the following conditions:

  • You have claimed the non-refundable medical expense credit at line 332 of schedule 1 or you have claimed a disability supports deduction at line 215.
  • You were resident in Canada throughout the taxation year.
  • You were 18 years of age or older at end of the taxation year.
  • You had a total net employment income and net business income of at least $3,363.

How much is the credit

The refundable medical expense supplement for 2014 is calculated as the lower of $1,152 and 25% of the total of non-refundable medical expense amount claimed at line 332 and disability supports deduction claimed at line 215. The available supplement is reduced by 5% of family net income in excess of $25,506. When family net income reaches $48,546, the supplement works out to zero.

The $1,152 limit, the $25,506 threshold, and the $48,546 threshold are indexed annually.

How much is refundable medical expense supplement for 2013?

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How to claim it

The supplement is claimed at line 452. It is a refundable tax credit. That means it will apply whether or not you have tax payable from which the non-refundable credit at line 332 can be deducted.

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Additional information