Line 330 - Medical expenses for
self, spouse or common-law partner, and your dependent children
born in 2001 or later
You can claim eligible medical expenses paid in any 12-month period ending in 2018 and not claimed for 2017. Generally, you can claim all amounts paid that exceed a certain threshold, even if they were not paid in Canada. Medical expenses for other dependants must be claimed on line 331 of your Schedule 1.
Note
On the return for a person who died in 2018, a claim can be made
for expenses paid on behalf of the deceased in any 24-month period
that includes the date of death if they were not claimed for any
other year. This also applies if you are claiming expenses paid for
a dependant who died in the year.
You can claim on line 330 of your Schedule 1 the total eligible medical expenses you or your spouse or common-law partner paid for each of the following persons:
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yourself
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your spouse or common-law partner
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your or your spouse's or common-law partner's children under 18 years of age at the end of the year
Eligible medical expenses
The most common eligible medical expenses are:
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payments to a medical doctor, dentist, nurse, or certain other medical professionals or to a public or licensed private hospital
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payments for prescription drugs, artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, and certain prescription medical devices
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premiums paid to private health services plans (other than those paid by an employer, such as the amount shown in box J of your Quebec Releve 1 slip)
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premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible)
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certain expenses incurred for an animal specially trained to assist a patient in coping with any of the following impairments:
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blindness
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profound deafness
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severe autism
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severe diabetes
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severe epilepsy
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a severe and prolonged impairment that markedly restricts the use of the patient's arms or legs
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NEW! as of January 1, 2018, a severe mental impairment, if the animal is specially trained to do specific tasks (excluding the provision of emotional support)
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These expenses include such things as the cost of the animal, care and maintenance of the animal (including food and veterinary care), reasonable travel expenses for the patient to attend a facility that trains individuals in the handling of these service animals, and reasonable board and lodging for full-time attendance at the facility. The special training of the animal has to be one of the main purposes of the person or organization that provides the animal.
For more information about medical expenses you can claim, including reimbursement and travel expenses, go to canada.ca/taxes-medical-expenses or use the CRA's Tax Information Phone Services. You can also see Guide RC4065, Medical Expenses, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.
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