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, the minimum amount for the expenses to be considered, and a 12-month period ending in the fiscal year.
How is it different from the Medical Expense Tax Credit?
The Medical Expense Tax Credit (line 33099 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 33199 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.
Calculating the allowable medical expenses amount
Line 33099 includes the total medical expenses you wish to claim as explained above. This amount has to be reduced by the lesser of 3% of your net income or a threshold amount set by CRA (changes every year). The result is called the allowable medical expenses. You perform this calculation on your income tax return.
However, line 33199 should include the final result of the allowable medical expenses claimed for other dependants. You will need to obtain this amount from their tax return, or calculate it by reducing their medical expenses by the lesser of 3% of their net income or the medical expenses threshold of the tax year.
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