💊 Line 45200 – Refundable Medical Expense Supplement

The Refundable Medical Expense Supplement is a refundable tax credit offered by the Canada Revenue Agency (CRA). It helps working individuals with low incomes and high medical expenses by providing an additional refund when filing their Canadian income tax return.

The amount is claimed on line 45200 of the federal income tax return and is calculated using the Federal Worksheet included in the tax package.

📌 Who Can Claim the Supplement

You may qualify for the refundable medical expense supplement if you meet all of the following conditions:

  • You claimed medical expenses on line 21500 (Disability supports deduction) or line 33200 (Medical expenses).
  • You were a resident of Canada throughout the tax year.
  • You were 18 years or older at the end of the tax year.
  • Your adjusted family net income is below the CRA threshold (for example $63,374 for the 2025 tax year).

These conditions ensure the supplement benefits taxpayers who both work and incur significant medical costs.

💼 Minimum Income Requirement

To qualify, you must also have a minimum amount of employment or self-employment income. The CRA calculates this using:

  • Employment income reported on lines 10100 and 10400.
  • Net self-employment income from lines 13500, 13700, 13900, 14100, and 14300.

Certain deductions such as those on lines 20700, 21200, 22900, and 23100 are subtracted when determining whether you meet the income threshold.

📊 Medical Expenses You Can Use

The supplement can be calculated using the same eligible medical expenses you already claimed on your tax return, including:

  • medical services and treatments
  • prescription medications
  • dental care
  • medical devices or equipment
  • disability supports

These expenses are normally reported on line 33200 or line 21500 of the tax return before calculating the supplement.

🧮 How the Amount Is Calculated

The CRA determines the refundable medical expense supplement using a federal worksheet included with the income tax package. The supplement is typically calculated as a percentage of eligible medical expenses, subject to a maximum amount and income phase-out rules.

For example, previous CRA rules set the maximum supplement at the lesser of a fixed maximum amount or a percentage of qualifying medical and disability support expenses.

📋 Special Situations

  • If you were separated from your spouse for 90 days or more, their income is not included in the calculation.
  • If your spouse or common-law partner died during the tax year, their income is also excluded from the calculation.
  • When calculating eligibility for self-employment income, only profit amounts are considered if multiple businesses are reported.

These rules help ensure the supplement reflects the taxpayer’s actual financial situation.

📝 How to Claim Line 45200

  1. Report your eligible medical expenses on line 21500 or line 33200.
  2. Use the Federal Worksheet from the CRA tax package.
  3. Calculate the refundable medical expense supplement.
  4. Enter the final amount on line 45200 of your tax return.

Once claimed, the amount will increase your tax refund or reduce the balance you owe.

📚 Related CRA Guides

  • Guide RC4065 – Medical Expenses
  • Income Tax Folio S1-F1-C1 – Medical Expense Tax Credit
  • General Income Tax and Benefit Package

🔗 Official CRA Resource

For complete instructions and calculation worksheets, see the official CRA page:

CRA – Line 45200 Refundable Medical Expense Supplement