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.


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