Government Benefits

• Canada Pension Plan – Disability or Retirement? Find out more here
• Canada Pension Plan – Disability Benefits
• Canada Pension Plan – Disability Benefits New Return to Work Incentive
• Employment Insurance Benefits – Sick Benefits
• Employment Insurance Benefits – Compassionate Care Benefits
• Short-Term and Long-Term Disability Benefits
• Disability Tax Credit
• Medical Expenses Tax Credit
• Provincial Resources - Ontario
• Ontario Works
• Ontario Disability Support Program

Medical Expenses Tax Credit

Program Overview:

The Medical Expenses Tax Credit is administered under the Income Tax Act and helps individuals offset medical costs associated through an annual tax credit.

Qualifying Criteria:

In order to have the medical expense qualify, you must submit all relevant proof including purchase of the items, supporting medical information to verify the need and how it relates to the treatment of your condition. The more documentation you have to substantiate your need, the better chance you have for the cost to be accepted as a valid medical expense. Examples of expenses that may qualify for this tax credit include:

• Payments to medical practitioners, hospitals
• Care of an individual with a mental or physical impairment
• Care of an individual in an institution
• Transportation expenses
• Artificial limbs, aids and other medical devices and equipment
• Premiums to private health insurance plans

Other expenses that may qualify:

• Reasonable expenses related to renovations and alterations to your home
• Expenses related to rehabilitation therapy
• Preventive, diagnostic and other treatments
• Medications, dental costs
• Alternative or complementary treatments

Definition of Disability:

There is no specific definition of disability – just proof of purchase and documentation to support this medical need (i.e. letters from physician, naturopath, massage therapist).

Credit Amount:

The medical expenses tax credit for 2005 was either 3% of the amount on Line 236 (Net Income) of your Income Tax or $1,844.00 – whichever is the lesser amount.

Contact information:

To learn more about the Medical Expenses Tax Credit, visit www.cra-arc.gc.ca or speak to an Income Tax Specialist or Accountant.

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