Line 331 – Allowable amount of medical expenses for other dependants

Claim the portion of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support on line 331:

• your or your spouse or common-law partner’s child who was born in 1987 or earlier, or grandchild; or

• your or your spouse or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was a resident of Canada at any time in the year.

The expenses must meet the conditions listed in Which medical expenses are eligible? at line 330. Also, the claim must be for the same 12-month period that was determined for line 330.

Under proposed legislation, the list of “Eligible medical expenses” will be expanded, see Which medical expenses are eligible? at line 330.

Completing your tax return

You have to calculate, for each dependant, the medical expenses that you are claiming on line 331. The total of these expenses must exceed the lesser of $1,844 and 3% of the dependant’s net income for the year (line 236), up to a maximum of $5,000.

Under proposed legislation, the maximum amount that can be claimed will be $10,000.

Use the chart below to calculate your allowable claim for each dependant:

On line 331 of Schedule 1, Federal Tax, enter the total of all allowable amounts you calculated for each dependant.

Complete the appropriate part of Schedule 5, Details of Dependant, for each dependant and attach it to your paper return.

Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled on your provincial or territorial Form 428.

Receipts–If you are filing a paper return, include your receipts and any receipts for the person that you are claiming (other than for premiums paid to a health services plan, which you should keep in case we ask to see them) and other documents. Make sure you keep copies of your receipts for your records. Receipts must show the name of the company or individual to whom the expense was paid. Receipts for attendant care or therapy paid to an individual also should show the individual’s social insurance number.

You may be claiming expenses that would be allowable only for a patient who qualified for the disability amount on line 316. In that case, if we do not have a valid Form T2201, Disability Tax Credit Certificate, for that person, you also have to attach a properly completed and certified copy of that application. We will review your claim before we assess your return to determine if the person for whom you are claiming medical expenses qualifies. If he or she qualified for the disability amount for 2004 and still meets the eligibility requirements in 2005, you can claim this amount without sending us a new Form T2201. However, you have to send us the form if the previous period of approval ended before 2005, or if we ask you to do so.

If you are filing electronically, keep all of your documents in case we ask to see them at a later date.

Forms and publications

• General Income Tax and Benefit Guide
• Information Concerning People With Disabilities guide (RC4064)
• Schedule 1, Federal Tax
• Schedule 5, Details of Dependant
• IT519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction

Related topics

• People with disabilities
• Line 215 – Disability supports deduction
• Line 316 – Disability amount
• Line 318 – Disability amount transferred from a dependant
• Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1988 or later
• Line 452 – Refundable medical expense supplement