Tax Credits for Medical Expenses

Revenu Québec

Claiming a Non-refundable Tax Credit for Medical Expenses

Important Notice

This page is being updated. Meanwhile, as the information currently online may not be complete, we invite you to consult the French version. Thank you for your understanding.

Clientele
Individuals who have paid medical expenses for themselves, for their spouse or for a dependant.

Eligibility requirements 

  • Medical expenses must
    • have been paid by the individual or the individual’s spouse; and have been received by the individual, the individual's spouse or a dependant.
    • have been paid during a period of 12 consecutive months ending in the taxation year for which the income tax return is being filed;
    • be supported by receipts (they do not have to be submitted with the income tax return, but the individual must keep them in case Revenu Québec asks for them);
    • be included in the list of eligible medical expenses;
    • have been paid to a healthcare professional recognized for the purposes of the tax credit.
  • They must not 
    • have already been used to calculate a tax credit for medical expenses in an income tax return;
    • have been included in calculating expenses for medical services not available in the individual’s local area;
    • have been used to calculate the tax credit for home-support services for seniors;
    • have been used to calculate the disability supports deduction;
    • have been paid for the treatment of infertility;
    • have been paid to obtain services provided purely for cosmetic purposes.

To claim a non-refundable tax credit, complete the personal income tax return and parts A and C of Schedule B – Tax Relief Measures and transmit them to Revenu Québec, together with the required documents, if applicable.
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