MEDICAL EXPENSE SUPPLEMENT

The refundable medical expense supplement (line 45200) helps working people with low income and high medical or disability-related costs. It complements the non-refundable medical expense credit, which has no value if a person owes no tax.

ELIGIBILITY FOR 2026

• Resident in Canada throughout the year and 18 or older at year end.

• Employment and self-employment income of at least $4,478.

• Claims medical expenses on line 33099 or 33199, or the disability supports deduction on line 21500.

CALCULATION

• The lesser of $1,534 and 25 percent of the total of allowable medical expenses claimed plus the disability supports deduction.

• Reduced by 5 percent of adjusted family net income above $33,960.

• Both the supplement and the non-refundable credit can be claimed for the same expenses.

EXAMPLE

A single worker earning $25,000 with $3,000 of allowable medical expenses (after the 3 percent threshold) receives the lesser of $1,534 and $750 (25 percent of $3,000). Because family net income is below $33,960, there is no reduction, so the supplement is $750, paid even if no tax is owing.