ARCHIVED – Medical Expenses Tax Credit (METC) for Certain Dependants
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ARCHIVED – Medical Expenses Tax Credit (METC) for Certain Dependants
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Notice to the reader
This measure has received Royal Assent.
- What will change with respect to the METC?
- Can I claim the medical expenses that I paid for my dependant?
- How do I calculate the amount of medical expenses that I can claim for my dependant?
- In 2010, I paid medical expenses of $30,000 for my 24-year-old dependent daughter and I was only able to claim $10,000 of these expenses even though my daughter had no income. Can I claim any of these expenses in 2011?
- Where can I get more information about this new measure?
1. What will change with respect to the METC?
For 2011 and subsequent years, the budget proposes that eligible expenses incurred for your dependant no longer be restricted to a $10,000 limit.
Note: This change does not affect the METC that you can claim for eligible expenses paid for your spouse or common-law partner or your spouse's or common-law partner's children under age 18 at the end of the year. These expenses are currently reported on line 330 of Schedule 1, Federal Tax, and are not limited to $10,000.
2. Can I claim the medical expenses that I paid for my dependant?
You can claim the eligible medical expenses you or your spouse or common-law partner paid for any of the following individuals who depended on you for support:
- your or your spouse's or common-law partner's child who is age 18 or older, or grandchild; or
- your or your spouse's or common-law partner's parent, grandparent, brother, sister, uncle, aunt, niece, or nephew who was a resident of Canada at any time in the year.
You can claim eligible medical expenses paid in any 12-month period ending in 2011 and that were not claimed by you or anyone else in 2010. However, the same 12-month period must be used for all expenses, including those paid for your dependants.
3. How do I calculate the amount of medical expenses that I can claim for my dependant?
Use the chart below to calculate your allowable claim for each dependant:
| Other dependant's eligible medical expenses | $ |
|---|---|
|
Less: $2,052 (for 2011) or 3% of the dependant's net income (whichever is less) |
− |
|
Allowable medical expenses |
= |
Starting in 2011, enter the total of all allowable amounts you calculated for each dependant on line 331 of Schedule 1, Federal Tax.
You can claim eligible medical expenses paid for your daughter in any 12-month period ending in 2011 and not claimed by you or anyone else in 2010. However, the same 12-month period must be used for all expenses.
Depending on the 12-month period that you choose for 2011, you may be able to claim up to the full $20,000 of unused eligible medical expenses paid in 2010.
5. Where can I get more information about this new measure?
The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.
In the meantime, please consult the Department of Finance Canada's Budget 2011 documents for details.
- Date modified:
- 2015-07-15