Portion of medical insurance plan premium paid by employer

I entered the amount showing in box J of RL-1 in the keyword MEDICAL-INSQ of the T4 group, but DT Max reported that amount as medical expenses on the Quebec return only.

The amount showing in box J of RL-1 represents the portion of the medical insurance premium that was paid by the employer. The Quebec government considers that amount to be a taxable benefit. As a result, it is included in box A of RL-1. Since that amount is taxable, it may be claimed as medical expenses.

The federal government, on the other hand, doesn't consider the portion of premiums paid by the employer to be a taxable benefit. Therefore, that amount is not included in box 14 of the T4, which explains the frequent discrepancy between the amount showing in box A of RL-1 and the amount showing in box 14 of the T4. Consequently, that amount may not be claimed as medical expenses since no disbursement was incurred with respect to the medical insurance plan.