Tax advice
Medical expenses
In Quebec, you can claim a non-refundable tax credit (20% of the excess of eligible medical expenses) if you paid medical expenses that exceeded 3% of your net income (line 275 of your TP1 return). If you had a spouse on December 31, you must add your spouse’s net income to your net income. Federally, the non-refundable tax credit (15% of the excess of eligible medical expenses) is equal to the lesser of 3% of your net income (line 236) on your T1 return and $2,109. The medical expenses must have been paid within a period of 12 consecutive months for
- yourself;
- your spouse;
- a person who was your dependent.
Eligible medical expenses include:
- Prescription medications
- Eye exams, glasses, and/or contact lenses
- Dental and orthodontic care
- Chiropractic fees
- Hearing aids and replacement batteries
- Massage therapy, if prescribed by a physician
- Medical travel insurance
- Medical plan deductibles
There are many expenses that are often mistakenly claimed as medical expenses. Expenses you cannot claim include the following:
- Organic foods;
- Blood pressure devices;
- Cosmetic surgeries – expenses for procedures undergone solely for cosmetic purposes, including related expenses and other costs such as transportation, incurred after March 4, 2010, are not eligible as medical expenses. Procedures, whether surgical or not, that are intended solely to improve a person’s appearance are not eligible.
- Contraceptives (without a prescription);
- Membership fees for athletic clubs or fitness centers;
- Travel expenses for which you can be reimbursed;
- Over-the-counter medications, vitamins, and supplements, even if prescribed by a doctor;
- Premiums paid for an employer-paid health insurance plan that are not included in your income;
- Health programs;
- Diaper delivery and laundry services;
- Personal response systems (for example, medical alert services or online health services).
For more information:
- Documents to provide (personal taxes) Preparation perso (pdf), Preparation perso (xls)
https://www.revenuquebec.ca/en/citizens/tax-credits/medical-expenses/
Without Prejudice.