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Canada Tax Federal Worksheet - Line 452

Refundable medical expense supplement

This is a tax credit of up to $1.172.00 for refundable medical expenses.

To qualify for this credit you must meet the following criteria:

You Must: have an amount on line 215 of your return, or line 332 of Schedule 1

Have been resident in Canada for all of 2015

Be at least 18 years old at the end of 2015

Also: the total of your employment income, lines 101 and 104, minus the amounts on lines 207, 212, 229, and 231 (if result is negative use zero) plus your net self-employment income (excluding losses) from lines 135 to 143, is $3.421 or more

Note: you will not be able to claim this credit if your net income and your spouse/common-law partner's income, minus any amounts on lines 117 and 125 reported by you or your spouse/common-law partner, is $49,379 or over. (Net income is line 236)

If you satisfy all of this criteria you can complete the table below to calculate the supplement amount

Canada Tax Federal Worksheet - Line 452 - Refundable medical expense supplement
Line 452 - Refundable medical expense supplement
Read the conditions for line 452 in the guide to determine if you can claim this credit
Your net income from line 236 of your return 1
Net income of your spouse or common-law partner from page 1 of your return + 2
Add lines 1 and 2 = 3
Universal child care benefit (UCCB) (line 117 of your return) or the benefit of your spouse or common-law partner from page 1 of your return 4
Registered disability savings plan (RDSP) income (line 125 of your and your spouse's or common-law partner's returns) + 5
Add lines 4 and 5 = - 6
Line 3 minus line 6 = 7
UCCB repayment (line 213 of your return) plus the UCCB repayment of your spouse or common-law partner from page 1 of your return 8
RDSP income repayment (included in the amount on line 232 of your and your spouse's or common-law partner's returns) + 9
Add lines 8 and 9 = + 10
Adjusted family net income: add lines 7 and 10. = 11
Base Amount - 12
Line 11 minus line 12 (if negative, enter "0") = 13
Enter $1,172 or 25% of the total of line 215 (of your return) and line 332 (of Schedule 1), whichever is less. 14
Multiply the amount on line 13 by 5%. - 15
Line 14 minus line 15 (if negative, enter "0") Enter this amount on line 452 of your return. = 16

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