Schedule 1: Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children

Entering this Amount (from Forms):

About the medical expenses entry screen

Your total expenses must be more than either 3% of your net income or $2,024, whichever is less.

On the Medical Expenses screen, click Enter Expenses on [NAME's] return to enter your first receipt.

  1. In the Receipts list of the T-slips entry screen, click Medical.
  2. In the first empty column, enter the amounts from your first medical receipt.
  3. To enter another medical receipt, click in the empty column to the right of the one you just entered.

    If you have more than 120 receipts (or simply to save entry time), you can enter monthly totals in the Medical Expenses entry.

  4. When you have finished, click Save & Close.
Tip: To save time, you can enter the total amount of all your medical receipts as one, instead of entering them individually.

Entering this Amount (from Interview):

Entering medical expenses (interview)

Enter medical expenses on a series of screens in the Health and Well Being section of the Interview.

Enter medical expenses for yourself, your spouse or common-law partner, your dependant children under 18, and any other dependants who qualify under Line 331 - Allowable amount of medical expenses for other dependants.

Click Take Me There to go there now.

  1. Click the Deductions tab at the top of the interview.
  2. Click Continue until you reach the Medical Expenses screen.
  3. On the Your Medical Profile screen, select all the checkboxes that apply to you, and those that apply to your spouse or common-law partner (if you are preparing a coupled return).
  4. On the Medical Expenses screen, enter the amounts from all your medical receipts, including those for your spouse, dependant children, and other dependants.
  5. If you entered expenses for a dependant other than your spouse or minor children, re-enter that amount on the Dependant Medical Expense screen.
  6. If you entered expenses for a dependant other than your spouse or minor children, click the link Enter Private medical plans and other claims.
  7. Click the Go to Forms link.
  8. In the View menu, click Dependants Information.
  9. Double-click the Medical expenses field.
  10. In the Medical expenses for other dependants field, re-enter the amount of medical expenses that were for the other dependant.
  11. Click Close and then return to the EasyStep interview.

Frequently Asked Questions

What are examples of allowable medical expenses?

Eligible medical expenses

Your total expenses must be more than either 3% of your net income or $2,024, whichever is less.

This is a list of the more common medical expenses that you can claim, provided you were not reimbursed for them. If your employer or a private insurance or drug plan paid a percentage of the expenses, you can claim the remaining portion that you paid (see examples below).
  • payments to a medical doctor, dentist, nurse, or certain other medical professionals, or to a public or licensed private hospital;
  • payments for prescription medicines and drugs;
  • dental services (including x-rays, fillings, extractions, oral surgery, dentures, and tooth straightening);
  • prescription eyeglasses, prescription contact lenses, laser eye surgery, ;
  • ambulance charges to or from hospital;
  • premiums paid to private or non-government health services plans (other than those paid by an employer);
  • artificial limbs, aids, and other devices and equipment (including artificial eyes and limbs, iron lung, a rocking bed for poliomyelitis victims, wheelchairs, crutches, spinal braces, a brace for a limb, ileostomy or colostomy pads, a truss for a hernia, laryngeal speaking aids, hearing aids, pacemakers, an artificial kidney machine, and certain prescription medical devices;
  • repairs to and replacement batteries for the above;
  • laboratory tests;
  • hospital services (including anaesthesia, oxygen masks/tents, vaccines, and x-rays);
  • amounts paid for attendant care, or care in an establishment, provided no one claimed the disability amount for the person receiving the care;
  • devices designed to assist in daily living (for example, to enter or leave a bathtub or shower);
  • special telephone devices to help people who are hearing-impaired.
  • expenses relating to guide and hearing-ear dogs;
  • cost of diabetic testing supplies;
  • incremental cost of gluten-free food (compared to the cost of non-gluten-free food) if required due to celica disease; and
  • reasonable travel expenses (such as meals and accommodation), if medical treatment was not available locally.
Note: Cosmetic procedures and related expenses qualify as a medical expense when incurred after March 4, 2010, only if they are required for medical or reconstructive purposes. For more information, see Guide RC4064, Medical and Disability-Related Information.
Note: You cannot claim payments to a provincial health insurance plan (e.g., Ontario Health Insurance Plan (OHIP), Alberta Health Care Insurance Plan (AHCIP), BC Medical Services Plan (MSP).

Examples

Examples

Your medication cost $400. Your insurance paid 80% ($320) and you paid the remaining 20% ($80). You can claim the $80 that you paid.

Your son's new braces cost $1,600 for the first consultation and $2,000 more over the next 10 months, for a total of $3,600. Your insurance plan covered 50% of the cost to a maximum of $1,500 and you paid the rest. You can claim the $2,100 that you paid.

Your new glases cost $375. Your insurance company paid their maximum of $250; your spouse's insurance paid the remaining $125. You cannot claim any of the expense, because you were fully reimbursed.

For a complete list of what you can claim as medical expenses, visit the CRA Web site at http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwbl-eng.html, or get the CRA publication IT519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.

What if I paid medical expenses for people other than my spouse or me?

Can I claim medical expenses for people other than my spouse or me?

In addition to being able to claim medical expenses for yourself and your spouse or common-law partner, you can also claim medical expenses that were paid for:
  • you or your spouse or common-law partner's children or grandchildren who were dependent on you for support; and
  • you or your spouse or common-law partner's parent, grandparent, brother, sister, uncle, aunt, niece, or nephew who lived in Canada and who were dependent on you for support.

Medical expenses for your spouse and dependant children 18 and under are claimed at line 330. The allowable amount of medical expenses for other dependants is claimed at line 331, and is subject to a maximum of $10,000.

The Canada Revenue Agency says...

General Income Tax and Benefit Guide
You can claim on line 330 the total eligible medical expenses you or your spouse or common-law partner paid for:
Medical expenses for other dependants must be claimed on line 331.

You can claim medical expenses paid in any 12-month period ending in 2010 and not claimed for 2009. Generally, you can claim all amounts paid, even if they were not paid in Canada. Your total expenses must be more than either 3% of your net income or $2,024, whichever is less.

Note:
Tip: There is a refundable tax credit for working individuals with low incomes and high medical expenses (see line 452).

Eligible medical expenses

Eligible medical expenses

Some eligible medical expenses that you can claim are:
  • payments to a medical doctor, dentist, nurse, or certain other medical professionals, or to a public or licensed private hospital;
  • premiums paid to private health services plans (other than those paid by an employer, such as the amount shown in box J of your Quebec Relevé 1 slip);
  • premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible); and
  • payments for artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, prescription drugs, and certain prescription medical devices.
Note: Cosmetic procedures and related expenses qualify as a medical expense when incurred after March 4, 2010, only if they are required for medical or reconstructive purposes. For more information, see Guide RC4064, Medical and Disability-Related Information.
Reimbursement of an eligible expense
You can only claim the part of an expense for which you have not been or will not be reimbursed. However, you can claim the full expense if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.
Travel expenses

If medical treatment is not available to you within 40 kilometres of your home, you may be able to claim the cost of travelling to get the treatment somewhere else. You can choose to simplify the way you calculate this amount. For more information, use Info-Tax, one of our T.I.P.S. services. services. If you use the simplified method, you can find the rate per kilometre for each province or territory by going to www.cra.gc.ca/travelcosts.

If you had to travel at least 80 kilometres from your home, you can deduct accommodation and meal expenses in addition to your travelling expenses.

Note: Travel costs incurred while in transit in order to receive treatments or medical services include costs for accommodation. However, travel costs do not include costs for accommodation while at the location where the treatment is being provided.

For more information on medical expenses, go to www.cra.gc.ca/medical or use Info-Tax, one of our T.I.P.S. services. You can also see Guide RC4064, Medical and Disability-Related Information, and Interpretation Bulletin IT-519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.

Tip: Compare the result with the amount your spouse or common-law partner would be allowed. It may be better for the spouse or common-law partner with the lower net income (line 236) to claim the allowable medical expenses. You can make whichever claim you prefer.

Example - how to calculate your claim

Example - how to calculate your claim

Rick and his wife Paula have two children. They have reviewed their medical bills and decided that the 12-month period ending in 2010 for which they will calculate their claim is July 1, 2009, through June 30, 2010. 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

The total allowable expenses for 2010 are $4,300 which will be entered on line 330. As Kyle is older than 18 years of age, his expenses will be reported on line 331.

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 $2,024, she enters $960 on the line below line 330 on Schedule 1 and subtracts it from $4,300. The difference is $3,340, which is the amount (A) above line 331.

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 $2,024, he enters $1,440 on the line below line 330 and subtracts it from $4,300. The difference is $2,860.

In this case, Paula and Rick have found it better for Paula to claim all the expenses for them and their daughter Jenny.

Supporting documents

Supporting documents

If you are filing electronically, keep all your documents in case we ask to see them at a later date. If you are filing a paper return, attach all documents for yourself and documents for the person you are claiming (other than for premiums paid to a health services plan, which you should keep in case we ask to see them). Receipts must show the name of the company or individual to whom the expense was paid. Receipts for attendant care or therapy paid to an individual should also show the individual's social insurance number.

Disability-related expenses

You may be claiming expenses that would be allowable only for a patient who qualified for the disability amount. For information about the disability amount, see line 316.

Related information
Information Concerning People with Disabilities
Line 316 - Disability amount
Line 331 - Medical expenses for other dependents