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Quebec Medical Expense Tax Credits
Quebec Taxation Act s. 752.0.11
Medical expenses can be claimed for any continuous 12 month period ending in the tax year. On the Quebec provincial income tax return, total medical expenses for this period are reduced by 3% of family income (line 275) to determine the medical expenses to claim on line 381 for the non-refundable tax credit.
The premiums for the Quebec prescription drug insurance program for the tax year, although not payable until the tax return is filed in the following year, can be claimed in the tax year for which they are paid, as long as December 31 of the tax year is included in the period of 12 consecutive months used to determine the amount of medical expenses. For instance, the premium for 2023, which is payable in April 2024, can be included as a medical expense for the 2023 tax year on the Quebec tax return. On the Federal tax return, it cannot be claimed as a medical expense until the 2024 tax year, because it is actually paid in 2024.
The Quebec Tax Calculator uses input provided by the user to determine how many months of prescription drug plan premiums are payable for the tax year. This amount is added to the medical expenses input by the user, to determine the total medical expenses for the tax year for Quebec taxes. The total premium is also shown in the total payable area near the bottom of the calculator. The premium paid in the tax year (for the previous tax year) must be entered by the user in order to include this amount in the Federal medical expense claim.
See Medical Expenses on the Revenu Quebec website for more information on the Quebec medical expense tax credit.
Refundable Medical Expense Tax Credit
You may also be eligible for the Quebec refundable medical expense tax credit, which is claimed on line 462 of the tax return. In order to claim this refundable credit, you must have
bullet at least $3,470 of work income in 2023 ($3,645 in 2024), and
bullet a maximum family income of $26,220 in 2023 ($27,550 in 2024)
bullet The maximum refundable amount is $1,356 for 2023 ($1,425 for 2024).
See Quebec tax credits subject to indexation for amounts applicable to each tax year.
See the Quebec Income Tax Return Line-By-Line Help - Line 462 refundable tax credit for medical expenses.
For information on the Federal tax credits, see the Medical Expense Tax Credit article.
