Tax Credits for Medical Expenses

Revenu Québec

Claiming a Non-refundable Tax Credit for Medical Expenses

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

Eligibility requirements
In order to qualify for a non-refundable tax credit, 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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