Programs and Services for Seniors

Tax Credits for Medical Expenses

Claiming a Non-refundable Tax Credit for Medical Expenses

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

Eligible medical expenses
The expenses must: 

  • have been paid by you or your spouse and have been received by you, your 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 (receipts should not be included with your income tax return, but must be kept in case Revenu Québec asks for them) 
  • have been paid to a healthcare professional recognized for the purposes of the tax credit
  • add up to more than 3% of family income

The following expenses are eligible:

  • dental, medical or paramedical expenses
  • the cost of drugs, pharmaceutical products and other preparations or substances
  • the cost of laboratory analyses, radiological examinations and other diagnostic procedures
  • premiums paid under an insurance plan
  • the cost of products, devices or equipment to treat certain diseases or relieve pain or suffering
  • transportation, travel or moving expenses
  • expenses for the construction or alteration of a dwelling
  • expenses to obtain treatment, care or training
  • remuneration paid to an attendant for care provided to you, your spouse or a dependant
  • nursing home expenses
  • expenses for the purchase and care of an animal trained to assist a disabled person

Expenses that are not eligible
Medical expenses that are not eligible are those that:

  • have already been used to claim a tax credit for medical expenses in an income tax return 
  • have been used to claim expenses for medical services not available in your area 
  • have been used to claim the tax credit for home-support services for seniors 
  • have been used to claim the disability supports deduction
  • have been used to claim the independent living tax credit for seniors
  • were paid for the treatment of infertility 
  • were paid for services provided purely for cosmetic purposes

To claim a non-refundable tax credit for medical expenses:
  1. Fill out parts A and C of Schedule B – Tax Relief Measures.
  2. Attach to your income tax return for the taxation year concerned. 
  3. Send to Revenu Québec within the period prescribed.
Note
Do not include receipts with your income tax return, whether filing by mail or online. You must keep them however, since Revenu Québec may ask for them later.

  • ;#10;#Revenu Québec;#