  Medical expenses |
Use the keyword Medical to enter the amount of medical expenses incurred, the date, and a brief description.
You can claim on line 33099 only the total eligible medical expenses that you or your spouse or common-law partner paid for: - yourself;
- your spouse or common-law partner; or
- your or your spouse's or common-law partner's children born in 2006 or later and who depended on you for support.
Medical expenses for other dependants must now be claimed on line 33199. The claim must be for the same 12-month period that was established on line 33099. A separate calculation must be performed for each dependant. The total medical expenses must be reduced by the lesser of: - 3% of the dependant's net income for the year (line 23600); or
- $2,635
On the Quebec income tax return, the medical expenses are reported on line 36 of schedule B.
Important: In order for the medical expenses to be eligible to the tax credit for medical expenses, the taxpayer, his/her spouse (or the legal representative) claiming the tax credit must have paid them or be deemed to have paid them.
The medical expenses that are subjected to the calculation of the tax credit for a given year must follow these criteria : - they have been paid during a 12-month period ending in the calendar year, unless the taxpayer has died in the year; in such case, they must have been paid during a 24-month period that includes the date of death. If no end date is entered at keyword Med-LastDate , DT Max will presume that the period begins on January 1rst and ends on December 31rst;
- they are attested by receipts (except for some expenses);
- they have not been previously included in the calculation of a deduction for medical expenses;
- they have not been repaid or are non-refundable.
Note: A taxpayer may use his/her spouse's or ex-spouse's medical expenses regardless of the latter's income for the tax year. A receipt made to the name of either one of the spouses for medical expenses attributable to one of them is acceptable, and each spouse may use these expenses at their convenience. Since only the person (or his/her spouse) who has paid the medical expenses can claim them, medical expenses for other dependants (line 33199) cannot be shared between the parents and the dependant.
The receipt for the medical expenses must indicate: - the purpose and the date of the payment,
- the name of the patient for which the payment was made, and
- if applicable, the name of the doctor, the dentist, the pharmacist, the nurse or the optometrist who signed the prescription or provided the service.
The receipts do not in any case indicate the name of the person who has paid the medical expenses. DT Max will identify in the schedule for medical expenses the name of the patient, as well as all the claimed medical expenses that were entered in his/her file.
For the purpose of DT Max's optimization calculations, the medical expenses will be granted to the family members who can benefit the most from them, taking also into consideration the refundable supplement for medical expenses. If the medical expenses are claimed by a dependant, a diagnostic will be generated in the dependant's file to specify that DT Max has presumed that medical expenses were paid by the latter. Otherwise, you may use the keyword Transfer-OV in the dependant's file and specify that the medical expenses are claimed by the parents.
You may modify the optimization performed by DT Max by using the keyword Optimize in the parents' file and the keyword Transfer-OV in the dependants' file. Use [Alt-J] to enter different values for other jurisdictions.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 33099 - Medical expenses for self, spouse or common-law partner
Line 45200 - Refundable medical expense supplement
 See the CRA's general income tax guide:
Line 33099 - Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
Line 45350 - Canada training credit (CTC)
Date, description and amount of medical expenses Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QDrugInsurCF.m to enter the amount of premium paid last year under the Quebec prescription drug insurance plan (line 447 of the 2022 income tax return), and which has not yet been deducted, provided December 31, 2022, is included in the reference period (12 consecutive months) used to determine the claim for medical expenses.
The following options are applicable for the keyword QDrugInsurCF.m.
Use the keyword Med-Specific to enter specific medical expenses. These include the cost of attendant care, the cost of adapting a van to wheelchairs, and the cost of moving to a more functional dwelling.
A claim can be made as a medical expense for part-time or full-time attendant care provided in Canada, in addition to the disability amount, if the conditions are met.
Reasonable moving expenses can be claimed if they have not been entered on line 21900 of anyone's return, to move an individual with a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to them or in which they are more mobile or functional.
The following options are applicable for the keyword Med-Specific.
Cost of attendant care
Van adapted for wheelchairs (20% of payments)
Moving expenses (more functional dwelling)
Fees for a residential and long-term care centre
Fees for eyeglasses frames Fees for eyeglasses frames paid after April 21, 2005 The Quebec legislation has been amended so that the portion of all expenses incurred by a taxpayer and his or her spouse, after April 21 2005, for eyeglasses frames, will be limited to $200 per person.
More specifically, the limit applicable to any eyeglasses frames will apply separately to each person for whom a taxpayer or their spouse purchased eyeglasses during the period taken into account in the calculation of the tax credit.
Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 33099 - Medical expenses for self, spouse or common-law partner
Line 45200 - Refundable medical expense supplement
See the CRA's general income tax guide:
Line 33099 - Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
Line 45350 - Canada training credit (CTC)
This is a note to indicate the cutoff date for medical expenses. Enter Med-LastDate and the date of the end of the federal medical expense year (if the 12 month medical expense period claimed is not the same as the tax year).
Please note that DT Max will cut off the ineligible medical expenses automatically according to the date entered and carry forward the medical expenses to the following year.
Use this keyword to claim expenses for medical services not available in the taxpayer's area for Quebec residents, as per TP-752.0.13.1. DT Max will report this amount on line 378 of the Quebec income tax return.
Those expenses qualify as transportation and travel expenses of patient and accompanying individual, and are considered eligible medical expenses by the federal and will be added on line 33099 as medical expenses. Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 33099 - Medical expenses for self, spouse or common-law partner
See the CRA's general income tax guide:
Line 33099 - Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
Federal and Quebec medical deduction override. This amount will override the medical expenses claimed on line 33099 of the federal income tax return and on line 36 of schedule B of the Quebec income tax return. Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 33099 - Medical expenses for self, spouse or common-law partner
See the CRA's general income tax guide:
Line 33099 - Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
Use the keyword Med-Sr-Equipment to enter qualified expenses for the purchase or lease of equipment to help seniors continue living independently at home, the date, and a brief description. The total amount entered will be reported on line 60 of Quebec Schedule B and will be used to calculate the Quebec refundable tax credit for seniors to maintain their independence claimed on line 462 (code 24).
Important: Amounts for the Quebec senior independence tax credit need to be entered in the file of the taxpayer for whom the expenses were incurred.
Qualified property means - a person-centered remote monitoring device or a personal GPS locator;
- a property designed to assist a person to get into or out of a bathtub or shower or to get on or off a toilet;
- a walk-in bathtub or a walk-in shower;
- a chair mounted on a rail designed exclusively to enable a person to ascend or descend a stairway mechanically;
- a hospital bed;
- an alert system for persons with a hearing impairment;
- a hearing aid;
- a walker;
- a rollator;
- a cane;
- crutches; or
- a non-motorized wheelchair.
The amount entered will also be claimed as a federal medical expense on line 33099. However, if the specific expense entered is not eligible as a federal medical expense or to override this choice, select "No" for the keyword Eligible-MedFed.
Use the keyword Eligible-MedFed to indicate whether or not the expense entered in Med-Sr-Equipment or Med-Sr-Rehabil is eligible to be claimed as a federal medical expense.
Is this expense an allowable Quebec medical expense? (Yes/No)
Use the keyword Med-Sr-Rehabil to enter the expenses incurred in the year for a stay in a functional rehabilitation transition unit. The total amount entered will be reported on line 66 of Quebec Schedule B and will be used to calculate the Quebec refundable tax credit for seniors to maintain their independence claimed on line 462 (code 24).
Important: Amounts for the Quebec senior independence tax credit need to be entered in the file of the taxpayer for whom the expenses were incurred.
The amount entered will also be claimed as a federal medical expense on line 33099. However, if the specific expense entered is not eligible as a federal medical expense or to override this choice, select "No" for the keyword Eligible-MedFed .
Use the keyword Eligible-MedFed to indicate whether or not the expense entered in Med-Sr-Equipment or Med-Sr-Rehabil is eligible to be claimed as a federal medical expense.
Name of the supplier or contractor (Worksheet for line F31285 and PROV(S12))
Supplier or contractor GST/HST Number (if applicable) (Worksheet F31285 and PROV(S12))
Use the keyword Med-Homes-Renov to enter the date and the eligible home renovation expenses that you are claiming for the New Brunswick seniors' home renovation tax credit, the Ontario healthy homes renovation tax credit or the British Columbia Seniors' Home Renovation tax credit Federal
Eligible expenses are those incurred after December 31, 2022, and before January 1, 2024. New Brunswick
Eligible expenses are those incurred after December 31, 2022, and before January 1, 2024. Ontario
Eligible expenses are those incurred after December 31, 2022, and before January 1, 2024. British Columbia
Eligible expenses are those incurred after December 31, 2022, and before January 1, 2024.
Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31285 - Home accessibility for seniors and persons with disabilities
See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Use the keyword Eligible-Med-Fed to indicate whether or not the expense entered in Med-Homes-Renov is eligible to be claimed as a federal medical expense.
Use the keyword Eligible-Med-Que to indicate whether or not the expense entered in Med-Homes-Renov is eligible to be claimed as a Quebec medical expense.
Amount of government assistance received or receivable (Prov S12 L.2)
Amount claimed by other eligible individuals (other than spouse)(Worksheet F31285 L.4 and PROV(S12) L.4) Use [Alt-J] to enter different values for other jurisdictions.
Address where the home renovations were made.
The following options are applicable for the keyword Homes-Address.
Use the keyword Street.s12 to enter the street name where the home renovations were made.
Use the keyword City.s12 to enter the name of the city where the home renovations were made.
Use the keyword Province.s12 to enter the province where the home renovations were made.
Use the keyword Postal-Code.s12 to enter the postal code of the address where the home renovations were made.
Is a qualifying individual for the provincial home renovation expenses (Yes)
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 33099 - Medical expenses for self, spouse or common-law partner
Line 45200 - Refundable medical expense supplement
See the CRA's general income tax guide:
Line 33099 - Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
Line 45350 - Canada training credit (CTC)
The taxpayer is a qualifying individual for the federal home renovation expenses (Yes)
A qualifying individual can be either of the following: - an individual who is eligible for the disability tax credit (DTC) at any time in the year
- an individual who is 65 years of age or older at the end of the year
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 33099 - Medical expenses for self, spouse or common-law partner
Line 45200 - Refundable medical expense supplement
See the CRA's general income tax guide:
Line 33099 - Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
Line 45350 - Canada training credit (CTC)
Use the keyword Multigenera-Reno to claim the multigenerational home renovation tax credit (MHRTC) on the federal schedule 12.
For the 2023 and subsequent taxation years, Budget 2022 introduced the Multigenerational Home Renovation Tax Credit, a refundable credit to assist with the cost of renovating an eligible dwelling to establish a secondary unit that enables a qualifying individual (a senior or an adult who is eligible for the disability tax credit) to live with a qualifying relation. The credit is available for qualifying expenditures made or incurred after December 31, 2022, for services performed or goods acquired after that date.
We can claim the credit in the taxation year in which the renovation period ends. Therefore, if the renovation period ends on May 3, 2024, the renovation period taxation year is 2024 even if the renovation began in 2023.
The following options are applicable for the keyword Multigenera-Reno.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 45355 - Multigenerational home renovation tax credit (Schedule 12)
Use the keyword Renov-Contractor to enter the name of vendor or contractor of the renovation. A renovation or an alteration of, or addition to, the qualifying individual's eligible dwelling that: - allows the qualifying individual to reside in the dwelling with a qualifying relation by establishing a secondary unit within the dwelling
- is of an enduring nature and integral to the eligible dwelling
Use the keyword ContractorGST-HST to enter the GST/HST number of the vendor or contractor (if applicable).
Use the keyword Renov-Description to enter the amount and description of the renovation. A qualifying expenditure is an expense that is: - a reasonable expense that was directly attributable to the qualifying renovation of an eligible dwelling
- paid or incurred after December 31, 2022, and before the end of the renovation period by an eligible individual (or a trust that the eligible individual is a beneficiary)
Expenses that do not qualify for the MHRTC are expenditures:
- for the cost of annual, recurring, or routine repair or maintenance;
- to acquire a household appliance;
- to acquire an electronic home-entertainment device;
- that are the cost of housekeeping, security monitoring, gardening, outdoor maintenance, or similar services;
- for financing costs in respect of the qualifying renovation;
- for goods or services provided by a person not dealing at arm's length with the qualifying individual or the eligible individual, unless the person is registered for the purposes of the goods and services tax/harmonized sales tax (GST/HST) under the Excise Tax Act;
- that can reasonably be considered to have been reimbursed;
- not supported by receipts; or
- that have already been claimed under the Medical Expense Tax Credit and/or Home Accessibility Tax Credit.
Use the keyword Renov-Reimbursed to enter any reimbursed amount received or receivable (including government assistance).
Use the keyword Renov-By-Other to enter the amounts requested by other people for this home. This amount will reduce the total qualifying expenditures of eligible individual (maximum $50,000).
Use the keyword Attendant to claim a deduction for disability supports expenses as calculated on forms T929 and TP-358.0.1.
A deduction will not be given if there is no earned income. An individual must be disabled (see Infirmity) to be eligible. In addition, the disability supports deduction qualifies for the federal refundable medical expense supplement (federal line 45200 and Quebec line 462).
You can claim this deduction if the following conditions are met: - you incurred expenses for disability supports, and
- no one has claimed these amounts as medical expenses.
In addition, you must have incurred the expenses for care in Canada so you could: - be employed, carry on a business (either alone or as an active partner), or do research or similar work for which you received a grant; or
- attend a designated educational institution or a secondary school where you were enrolled in an education program.
The disability supports deduction (line 21500) entitles to the refundable medical expense supplement on federal line 45200 and Quebec line 462. Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21500 - Disability supports deduction
See the CRA's general income tax guide:
Line 22100 - Carrying charges, interest expenses, and other expenses
Enter the number of full weeks in 2023 that you attended school. Use [Alt-J] to enter different values for other jurisdictions.
Enter the name of organization or individual providing the services
Enter the name of the street.
Enter the name of the city.
Select the relevant province.
Enter the postal code in the format A1B 2C3.
Use the keyword SIN.m to enter the partner's social insurance number.
As of 1996, this entry is for information purposes only and does not appear on the tax return.
Amount of reimbursement/other form of assistance for these expenses and that is not included in someone's income Use [Alt-J] to enter different values for other jurisdictions.
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Medical.m 
Med-Sr-Equipment 
Eligible-MedFed