Lines 330 and 331 – Eligible medical expenses you can claim on your return #claims


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Lines 330 and 331 – Eligible medical expenses you can claim on your return

Which medical expenses can you claim?

You can claim only eligible medical expenses on your return if you, or your spouse or common-law partner:

  • paid for the medical expenses in any 12-month period ending in 2015
  • did not claim them in 2014.

Generally, you can claim all amounts paid, even if they were not paid in Canada.

For all expenses, you can only claim the part of the expense that you or someone else have not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your or someone else’s income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip ) and the reimbursement was not deducted anywhere else on the income tax and benefit return.

List of common medical expenses

This list of common medical expenses shows:

  • types of medical expenses
  • if the expense is eligible
  • if you need any supporting documents (such as Form T2201, Disability Tax Credit Certificate )

This list is not exhaustive. You can use the search feature of this list to quickly find a specific medical expense. For more information on eligible medical expenses, see Income Tax Folio S1–F1–C1. Medical Expense Tax Credit .

How do you claim eligible medical expenses on your tax return?

Which lines do you complete on your return?

You can claim eligible medical expenses on line 330 or line 331 of Schedule 1, Federal Tax. of your income tax and benefit return.

Line 330 – Medical expenses for self, spouse or common-law partner, and your dependant children born in 1998 or later

Use line 330 to claim eligible medical expenses that you or your spouse or common-law partner paid for:

  • yourself
  • your spouse or common-law partner
  • your, or your spouse’s or common-law partner’s children born in 1998 or later

Line 331 – Allowable amount of medical expenses for other dependants

Use line 331 to claim eligible medical expenses that you or your spouse or common-law partner paid for the following persons who depended on you for support:

  • your or your spouse’s or common-law partner’s child who was born in 1997 or earlier, or grandchild
  • your or your spouse’s or common-law partner’s parents, grand-parents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year

Which amount do you enter on your return?

Follow these steps to find out how to calculate the amount to enter on lines 330 and 331 of your income tax and benefit return.

Line 330

Step 1

On line 330 of Schedule 1, Federal Tax. enter the total amount that you, or your spouse or common-law partner paid in 2015 for eligible medical expenses.

Step 2

On the line below line 330, enter whichever is less :

Step 3

Subtract the amount of step 2 from the amount on line 330. and enter the result on the following line of Schedule 1 .

Step 4
Tax tip

Compare the amount you can claim with the amount your spouse or common-law partner would be able to claim. It may be better for the spouse or common-law partner with the lower net income (line 236) to claim the eligible medical expenses.

Line 331

You have to do the following calculation for each dependant.

Step 1

Add up the total amount that you, or your spouse or common-law partner paid in 2015 for eligible medical expenses.

Step 2

Find out which amount is less between:

Step 3

Subtract the lesser amount from step 2 from the amount from step 1. Enter the result on line 331 of Schedule 1, Federal Tax .

Step 4
Tax tip

Compare the amount you can claim with the amount your spouse or common-law partner would be able to claim. It may be better for the spouse or common-law partner with the lower net income (line 236) to claim the eligible medical expenses.

Example – For which spouse or common-law partner would it be more beneficial to claim the expenses?

Rick, and his wife Paula, have two children. They have reviewed their medical bills and decided that the 12-month period ending in 2014 for which they will calculate their claim is July 1, 2013, to June 30, 2014. They incurred the following expenses:

  • Rick – $1,500
  • Paula – $1,000
  • Jenny (their 16 year old daughter) – $1,800
  • Kyle (their 19 year old son) – $1,000

Total medical expenses = $5,300

Kyle is older than 18, so they will claim his expenses on line 331. This means that their total allowable expenses for 2014 are $4,300, which they will enter on line 330 .

Paula’s net income on line 236 of her return is $32,000. She calculates 3% of that amount as $960. Because the result is less than $2,171, she enters $960 on line 30 of Schedule 1 and subtracts it from $4,300. The difference is $3,340, which is the amount on line 31.

Rick’s net income on line 236 of his return is $48,000. He calculates 3% of that amount as $1,440. Because the result is less than $2,171, he enters $1,440 on line 29 of Schedule 1 and subtracts it from $4,300. The difference is $2,860, which is the amount on line 30.

In this case, Paula and Rick decided it’s better for Paula to claim the expenses for them and their daughter, Jenny.

What documents do you need to support your medical expenses claim?

Do not send any documents with your return, but keep them in case the Canada Revenue Agency (CRA) asks to see them.

  • Receipts – Receipts must show the name of the company or individual to whom the expense was paid.
  • Prescription – The List of common medical expenses indicates if you need a prescription to support your claim. A medical practitioner can provide the prescription.
  • Certification in writing – The List of common medical expenses indicates if you need a certification in writing to support your claim. A medical practitioner can provide the certification.
  • Form T2201, Disability Tax Credit Certificate – The List of common medical expenses indicates if you need to have this form approved by the CRA for your claim. For more information about this approval process, see Disability Tax Credit .

If the person for whom you are claiming the medical expense is already approved for the disability tax credit for 2015, you do not need to send a new Form T2201.

What if you claim medical expenses for a dependant who died?

A claim can be made for expenses paid in any 24-month period that includes the date of death. It only applies if the expenses were not claimed for any other year.

What are the related credits to medical expenses?

Disability Supports Deduction (line 215)

If you have an impairment in physical or mental functions, you may be able to claim some medical expenses as a disability supports deduction on line 215. You can claim these expenses on line 215 or line 330. You can also split the claim between these two lines, as long as the total of the amounts claimed is not more than the total expenses paid. You may claim whichever is better for you. For more information, go to Line 215 .

Refundable medical expense supplement (line 452)

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. For more information, go to Line 452 .

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