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Health and disability · Tout le Canada
Federal non-refundable tax credit for eligible medical expenses paid over a twelve-month period ending in the year. From the total you subtract the LESSER of 3% of net income and $2,834; the rest qualifies for the credit. Expenses for yourself, your spouse and your children under 18 are claimed together on line 33099; those for a dependant 18 or older go on line 33199. Not to be confused with the refundable medical expense supplement, a separate benefit.
Eligibility conditions
Net family income of at least $0
How to apply
Choose the twelve-month period ending in the year that gives the most favourable expense total.
Add up expenses for yourself, your spouse and children under 18 for line 33099; those for a dependant 18 or older go on line 33199.
Subtract the lesser of 3% of net income and $2,834: in a couple, the spouse with the lower net income often has the advantage in claiming.
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