What is the Medical Expense Tax Credit for Other Dependants?
This federal tax credit offers help to the many Canadians who choose to care for dependant family members who are financially dependent on them, generally because of age or disability.
How is it similar to the Medical Expense Tax Credit?
The same basic rules apply to both: eligible expenses, minimum amount for the expenses to be considered, and 12-month period ending in the fiscal year.
How is it different from the Medical Expense Tax Credit?
The Medical Expense Tax Credit (line 330 of the federal return) is used to claim medical expenses for yourself, your spouse or common-law partner and your dependant children age 18 or younger.
The Medical Expense Tax Credit for other dependants (line 331 of the federal return) is used to claim medical expenses for family members who are dependant on you financially, including children and grandchildren who are 19 or older. It is designed to help caregivers with above-average medical expenses for a family member when they are the primary caregiver. The $10,000 limit of the Medical Expense Tax Credit has been removed. There is no upper limit to the expenses that can be claimed.
For a definition of “other dependant”, please visit the CRA Website.