Québec Income Tax: Medical Expenses

Individuals who incur medical expenses for themselves, for their spouse or for a dependant (refer to the definition) may, upon certain conditions, be entitled to the following tax credits for those expenses:

• a non-refundable tax credit for medical expenses;
• a refundable tax credit for medical expenses.

Individuals who incur travel, accommodation or moving expenses in order to obtain, for themselves, for their spouse or for a dependant, medical services that are not available in their local area may be entitled to another tax credit.

Medical expenses giving entitlement to a tax credit
The following medical expenses give entitlement to a tax credit:

• payments made to obtain dental, medical or paramedical services;
• the cost of drugs, medications and other preparations or substances;
• payments for eyeglasses, contact lenses or other devices for the treatment or correction of a defect of vision, where such items are prescribed by an ophthalmologist or an optometrist;
• 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 or care;
• expenses to obtain training on medical care received;
• remuneration paid to an attendant providing care to the individual, to the individual’s spouse or to a dependant;
• nursing home expenses;
• expenses for the purchase and care of an animal specially trained to assist a handicapped person.

Dependant
A person who was supported by an individual and who

• ordinarily lived with the individual;
• did not ordinarily live with the individual but was the individual’s dependant because of an infirmity.

In the latter case, the person must have been resident in Canada at some time in the year, unless he or she was the child or grandchild of the individual or of the individual’s spouse.

The dependant may be one of the following persons: child, grandchild, brother, sister, nephew, niece, uncle, aunt, great-uncle, great-aunt, father, mother or any other direct descendant of the individual or of the individual's spouse.  

To give entitlement to the tax credit, the total eligible medical expenses for the current taxation year must amount to more then 3% of family income.

There are 2 types of tax credits for medical expenses:

• Non-refundable tax credit (line 381 of the income tax return)
  The non-refundable tax credit corresponds to 20% of the eligible medical expenses exceeding 3% of family income (that is, the individual’s net income plus that of his or her spouse on December 31 of the current taxation year).
• Refundable tax credit (line 462 of the income tax return)
  The portion of the eligible medical expenses exceeding 3% of family income may give entitlement to a refundable tax credit in addition to the non-refundable credit.

However, if the total amount of eligible medical expenses for the current taxation year does not exceed 3% of family income, the individual should keep the receipts in order to deduct them the following year, if applicable.

Note
If the individual is entitled to the disability supports deduction, that deduction may be taken into account in the above-mentioned calculation.

• Medical Expenses (PDF, 211 KB)

• Tax Administration Act, CQLR, chapter A-6.002