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Print this pageForward this document  Medical expenses

Medical  ALT-J 

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 2008 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
  • $2,759

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)

Secondary keywordMedical.m  ALT-J 

Date, description and amount of medical expenses Use [Alt-J] to enter different values for other jurisdictions.

Secondary keywordQDrugInsurCF.m

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 2024 income tax return), and which has not yet been deducted, provided December 31, 2024, 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.

  • Federal only - 2024 Quebec drug insurance plan premium paid

  • Federal/Que. - 2024 Quebec drug insurance plan premium paid

Secondary keywordMed-Specific  ALT-J 

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)

Secondary keywordMed-LastDate

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.

Keyword in subgroupMed-Out-Region

Use the keyword Med-Out-Region 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.

You can claim an amount as expenses for medical services not available in your area if the following requirements are met:

  • The expenses were reasonable in the circumstances.
  • The expenses were paid by you, your spouse or your legal representatives during the year concerned, or were paid or provided by your employer or your spouse's employer (an amount is included in this regard in your income or your spouse's income from an office or employment [line 101 or line 105 of the income tax return]).
  • The expenses were paid to obtain medical services for you, your spouse or any person who was your dependant during the year in which the expenses were incurred.
  • Medical services equivalent or almost equivalent to the services obtained were not available in Québec less than:
    • 200 kilometres from the locality where the person who received the services lives, in the case of travel or lodging expenses; or
    • 200 kilometres from the locality in Québec where your former residence was located, in the case of moving expenses.

You can claim an amount for the expenses you paid to obtain medical services that were not available in your area. The following expenses entitle you to a tax credit:

  • travel and lodging expenses paid in 2025 to obtain, in Québec, medical services that were not available within 200 kilometres of your home; and
  • moving expenses paid in 2025 to move to within 80 kilometres of a health establishment in Québec located 200 kilometres or more from your former home.

You can include these expenses on line 378 only if you paid them to obtain medical services for yourself, your spouse or a dependant (see the definition at line 381) during the year in which the expenses were incurred.

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.

For the moving expenses, if these expenses can be included as moving expenses on line 228, or if they entitle you to the travel deduction on line 236, it may be to your advantage to claim them on those lines rather than on line 378.

To calculate meal and vehicle expenses, you may choose the detailed or simplified method. Your total travel expenses equal the total of the value of travel assistance provided by your employer and the travel expenses incurred by you. Include any travel expenses paid by your employer.

Detailed method - This method allows you to claim the actual amount that you spent. Keep your receipts in case the governemnt asks to see them at a later date.

Simplified method - This method uses a flat rate for meals and vehicle expenses. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the government may still ask you to provide some documentation to support your claim.

Meal expenses:
If you choose the detailed method to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent. If you choose the simplified method, claim in Canadian or US funds a flat rate of $23 per meal, to a maximum of $69 per day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the government may still ask you to provide some documentation to support your claim.

These expensess could also be claimed as medical expenses, but this credit has the advantage of not taking into account the minimum expenditure threshold of 3% specific to the credit for medical expenses.

The following options are applicable for the keyword Med-Out-Region.

  • Medical services for you/your spouse (detailed meth.)

  • Medical services for you/your spouse (simplified meth.)

  • Medical services for another person (detailed meth.)

  • Medical services for another person (simplified meth.)

  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

Secondary keyword in subgroupMedical-Serv-For

Select the person who received the medical services between the two spouses. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

The following options are applicable for the keyword Medical-Serv-For.

  • You

  • Your spouse (if applicable)

Secondary keyword in subgroupOther-Relation

Select the relationship with you of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

The following options are applicable for the keyword Other-Relation.

  • Father

  • Mother

  • Grandmother

  • Grandfather

  • Aunt

  • Uncle

  • Grandaunt

  • Granduncle

  • Son

  • Daughter

  • Brother

  • Sister

  • Niece

  • Nephew

  • Grandson

  • Granddaughter

  • Great grandmother

  • Great grandfather

  • Son-in-law

  • Daughter-in-law

Secondary keyword in subgroupOther-LastName

Enter the last name of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

Secondary keyword in subgroupOther-FirstName

Enter the first name of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

Secondary keyword in subgroupOther-SIN

Enter the social insurance number of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

Secondary keyword in subgroupOther-BirthDate

Enter the date of birth of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

Secondary keyword in subgroupOther-Street

Enter the street name of the address of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

Secondary keyword in subgroupOther-City

Enter the city name of the address of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

Secondary keyword in subgroupOther-PostalCode

Enter the postal code of the address of the other person who received the medical services. This information will be reported in part 2 Identification of the person who received the medical services of Form TP-752.0.13.1.

Secondary keyword in subgroupTravel-expenses.g

Enter the travel expenses paid to obtain medical services that were not available in your area. This information will be reported on line 19 of part 8 Expenses for medical services not available in your area of Form TP-752.0.13.1 form.

Secondary keyword in subgroupMeals-expenses.g

Enter the meals expenses paid to obtain medical services that were not available in your area. Under the detailed and simplified methods, the number of meals is limited to:
  • One, if the client is absent 4 to 10 hours
  • Two, if the client is absent more than 10 hours but less than 12 hours
  • Three if the client is absent 12 to 24 hours
  • One every four hours, up to a maximum of three per 24-hour period if the client is absent more than 24 hours.

This information will be reported on line 19 of part 8 Expenses for medical services not available in your area of Form TP-752.0.13.1.

Secondary keyword in subgroupTravel-km.s

Enter the number of kilometres (simplified method) for travel expenses to obtain medical services that were not available in your area.

For the simplified method, the chart below is the cents/kilometer allow for the province or territory in which the travel began:

Province or territory Cents/kilometer
Alberta 54.5
British Columbia 57.5
Manitoba 54.5
New Brunswick 58.5
Newfoundland & Labrador 60.5
Northwest Territories 70.0
Nova Scotia 59.5
Nunavut 70.5
Ontario 60.5
Prince Edward Island 57.5
Quebec 58.0
Saskatchewan 55.0
Yukon 71.5

This information will be reported on line 19 of part 8 Expenses for medical services not available in your area of Form TP-752.0.13.1.

Secondary keyword in subgroupNumber-Meals.s

Enter the number of meals (simplified method) for meals expenses to obtain medical services that were not available in your area. Under the detailed and simplified methods, the number of meals is limited to:
  • One, if the client is absent 4 to 10 hours
  • Two, if the client is absent more than 10 hours but less than 12 hours
  • Three if the client is absent 12 to 24 hours
  • One every four hours, up to a maximum of three per 24-hour period if the client is absent more than 24 hours.

With the simplified method, an amount of 23$ per meal is allowed, to a maximum of $69 per day, per person is allowed..

This information will be reported on line 19 of part 8 Expenses for medical services not available in your area of Form TP-752.0.13.1.

Secondary keyword in subgroupLodging.m

Enter the lodging expenses paid to obtain medical services that were not available in your area. This information will be reported on line 20 of part 8 Expenses for medical services not available in your area of Form TP-752.0.13.1.

Secondary keyword in subgroupMovingExpenses.med

Use the keyword MovingExpenses.med if the moving expenses are paid to move to a place in Québec and that the new residence is located within an 80-kilometre radius of a health establishment in Quebec and you want to claim moving expenses as expenses for medical care not provided in your region on Form TP-752.0.13.1.

Please use the keyword Moving to record moving expenses. If the reason for moving is only for medical reasons, use the keyword Moving-Reason in the keyword group and select the option « Only for medical reasons (TP-752.0.13.1) ». With this option, moving expenses will be automatically added to Form TP-752.0.13.1.

If you can include these expenses as moving expenses on line 228 or as travel expenses on line 236 of your income tax return, it may be to your advantage to enter them there rather than on line 378.

The following options are applicable for the keyword MovingExpenses.med.

  • Claim the moving expenses as medical services

  • Do not claim as medical services

Secondary keyword in subgroupReimbursed-Expense

Use the keyword Reimbursed-Expense to enter the total expenses for which you or your spouse were reimbursed or are entitled to be reimbursed (unless the reimbursement was included in your income or your spouse's income).

Secondary keywordMedical-OV  ALT-J 

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

Keyword in subgroupMed-Sr-Equipment

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.

Secondary keyword in subgroupEligible-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.

Secondary keyword in subgroupQue-Medical

Is this expense an allowable Quebec medical expense? (Yes/No)

Keyword in subgroupMed-Sr-Rehabil

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 .

Secondary keyword in subgroupEligible-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.

Keyword in subgroupHomeRenov-Supplier

Name of the supplier or contractor (Worksheet for line F31285 and PROV(S12))

Secondary keyword in subgroupSupplier-GST-HST

Supplier or contractor GST/HST Number (if applicable) (Worksheet F31285 and PROV(S12))

Secondary keyword in subgroupMed-Homes-Renov  ALT-J 

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, 2024, and before January 1, 2026.

New Brunswick
Eligible expenses are those incurred after December 31, 2024, and before January 1, 2026.

Ontario
Eligible expenses are those incurred after December 31, 2024, and before January 1, 2026.

British Columbia
Eligible expenses are those incurred after December 31, 2024, and before January 1, 2026.
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

Secondary keyword in subgroupEligible-Med-Fed

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.

Secondary keyword in subgroupEligible-Med-Que

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.

Secondary keywordHomes-Renov-Ass

Amount of government assistance received or receivable (Prov S12 L.2)

Secondary keywordHomes-Ren-Other  ALT-J 

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.

Keyword in subgroupHomes-Address

Address where the home renovations were made.

The following options are applicable for the keyword Homes-Address.

  • Renov. made at the same address as on the return

  • Renovation made at a different address

Secondary keyword in subgroupStreet.s12

Use the keyword Street.s12 to enter the street name where the home renovations were made.

Secondary keyword in subgroupCity.s12

Use the keyword City.s12 to enter the name of the city where the home renovations were made.

Secondary keyword in subgroupProvince.s12

Use the keyword Province.s12 to enter the province where the home renovations were made.

Secondary keyword in subgroupPostal-Code.s12

Use the keyword Postal-Code.s12 to enter the postal code of the address where the home renovations were made.

Secondary keywordElig-HomesRen-OV

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)

Secondary keywordElig-FedHomesRenOV

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)

Multigenera-Reno

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.

  • Multigenerational home renovation (period ends in 2025 )

  • Already claimed the MHRTC in a previous year

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 45355 - Multigenerational home renovation tax credit (Schedule 12)

Keyword in subgroupRenov-Contractor

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

Secondary keyword in subgroupContractorGST-HST

Use the keyword ContractorGST-HST to enter the GST/HST number of the vendor or contractor (if applicable).

Secondary keyword in subgroupRenov-Description

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.

Secondary keywordRenov-Reimbursed

Use the keyword Renov-Reimbursed to enter any reimbursed amount received or receivable (including government assistance).

Secondary keywordRenov-By-Other

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).

Attendant  ALT-J 

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

Secondary keywordSchool-weeks  ALT-J 

Enter the number of full weeks in 2025 that you attended school. Use [Alt-J] to enter different values for other jurisdictions.

Keyword in subgroupName.att

Enter the name of organization or individual providing the services

Secondary keyword in subgroupStreet.m

Enter the name of the street.

Secondary keyword in subgroupCity.m

Enter the name of the city.

Secondary keyword in subgroupProvince.m

Select the relevant province.

Secondary keyword in subgroupPostCode.m

Enter the postal code in the format A1B 2C3.

Secondary keyword in subgroupSIN.m

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.

Secondary keywordReimbursement.at  ALT-J 

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.