Line 452 - Refundable medical expense supplement

Previously, you were able to claim a credit of up to $750. The maximum amount is increased to $1,000.

To claim this supplement, the following must apply:

• You have an amount on line 215 on your return or on line 332 of Schedule 1.
• You were resident in Canada throughout 2006.
• You were 18 or older at the end of 2006.

In addition, the total of the following two amounts has to be $2,919 or more:

• your employment income on lines 101 and line 104 (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 207, 212, 229, and 231 (but if the result is negative, use “0”); and
• your net self-employment income (not including losses) from lines 135 to 143.

You cannot claim this credit if the total of your net income on line 236 and your spouse or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) minus any Universal Child Care Benefit (UCCB) amount reported by you on either line 117 or in the “Information about your spouse or common-law partner” area on page 1 of your return is $42,140 or more. However, if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2006, you do not have to include your spouse or common-law partner's income when calculating this credit.

Make sure you enter, in the Identification area on page 1 of your return, your marital status and, if it applies, the information concerning your spouse or common-law partner (including his or her net income, even if it is zero and, if applicable, the amount of UCCB included in his or her net income).

Complete the chart for line 452 on the Federal Worksheet in the forms book to calculate your claim. You can claim this credit for the same medical expenses that you claimed on line 215 of your return and line 332 on Schedule 1.

Completing your tax return

Complete the chart for line 452 on the Federal Worksheet to calculate your claim.

On line 452, enter the amount from line 10 in the Refundable medical expense supplement chart of your Federal Worksheet.

Forms and publications

• General Income Tax and Benefit Guide
• Medical and Disability-Related Information (RC4064)
• IT519R2, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction
• Federal Worksheet

Related topics

• People with disabilities
• Line 215 - Disability support deduction
• Line 316 - Disability amount (for self)
• Line 318 - Disability amount transferred from a dependant
• Line 330 - Medical expenses for self, spouse or common-law partner and your dependent children born in 1989 or later
• Line 331 - Allowable amount of medical expenses for other dependants