Medical expenses - how to claim on the personal tax return

填表要点： 一个家庭由一个人填报。软件可以自动优化由谁来申报这项开支 在特殊情况下，直接家庭成员以外的人员，可能也被允许一起填报（将宠物视为家庭成员的人，请查询有关案例，看看能不能替毛宠申报） 支出涵盖区间，请注意12－month period rule Refundable medical expense supplement是除了传统讨论的medical expense之外的另外一项补助。自己填报税表的人士不要漏报。 Who can claim medical expenses Individuals can claim a non-refundable tax credit for eligible medical expenses for: · Themselves · Their spouse or common-law partner · Their children, or their spouse or common-law partner’s children born in 2003 or later The credit is calculated & claimed on line 33099 of Step 5- Federal tax (formerly Schedule 1)

Fees paid for other dependents Eligible medical expenses paid for any of the following people, who depend on them for support, may also be claimed, including their:

· Children who were 18 or over · Grandchildren · Parents, grandparents · Bothers, sisters · Aunts, uncles · Nieces and nephews

The credit is calculated on the “Worksheet for the tax return” and claimed on line 33199 of the Federal Tax. The dependent must also be Canadian resident at any time during the year. Rules for claiming the credit Eligible medical expenses: amounts paid for medical supplies or to health care professional. · Only the part of the expense that has not and will not be reimbursed can be claimed · 12-month period: Any 12-month period ending in 2020, provided the expenses were not previously claimed.

Common eligible expenses:

· Eyeglasses and contact lenses · Hearing aids · Wheelchairs · Ambulance service · Dentures and dental implant · Prescription drugs and medications

Common ineligible expenses:

- Over-the-counter drugs, vitamins, and supplements (sold over-the counter, even it’s prescribed by a doctor)

- Cosmetic surgeries and non-surgical procedures performed only to improve a person’s appearance

- Organic foods, devices for measuring blood pressure, and contraceptives

Please visit canada.ca/taxes to access the list of common medical expenses

Another important tips: Refundable medical expense supplement

An individual may be eligible if they met all of the following conditions:

1) Had a working income exceeding $3,714

2) Have medical expenses claimed on line 33200 or have claimed an amount for the disability supports deduction on line 21500

3) Was a resident of Canada throughout the year

4) Was 18 years of age or older at the end of the tax year

填表时，不必把每张发票都填上去，可以按照名字只填总数。遇到审计时，才需要逐张单子列清单。