| Line 452 | – Refundable medical expense supplement | |||||||||
| You may be able to claim this supplement if all the following apply: | ||||||||||
| • | you have an amount on line 215 of your return or on line 332 of your Schedule 1 | |||||||||
| • | you were resident in Canada throughout 2018 | |||||||||
| • | you were 18 years of age or older at the end of 2018 | |||||||||
| In addition, the total of the following two amounts has to be $3,566 or more: | ||||||||||
| • | your employment income on lines 101 and 104 of your return (other than amounts received from a wage-loss replacement plan), minus the amounts on lines 207, 212, 229, and 231 of your return, (if the result is negative, use "0") |
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| • | your net self-employment income, not including losses, from lines 135 to 143 of your return | |||||||||
| You can claim this supplement for the same medical expenses you claimed on line 215 of your return and line 332 of your Schedule 1. | ||||||||||
| If you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2018, you do not have to include your spouse's or common-law partner's income when you calculate this supplement. |
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| Your net income from line 236 of your return | 1 | |||||||||
| Net income of your spouse or common-law partner from page 1 of your return | + | 2 | ||||||||
| Add lines 1 and 2. | = | ► | 3 | |||||||
| Your universal child care benefit (UCCB) (line 117 of your return) or | ||||||||||
| the benefit of your spouse or common-law partner from page 1 of your return | 4 | |||||||||
| Registered disability savings plan (RDSP) income | ||||||||||
| (line 125 of your and your spouse's or common-law partner's return) | + | 5 | ||||||||
| Add lines 4 and 5. | = | ► | – | 6 | ||||||
| Line 3 minus line 6 | = | 7 | ||||||||
| Your UCCB repayment (line 213 of your return) plus the UCCB repayment of | ||||||||||
| your spouse or common-law partner from page 1 of your return | 8 | |||||||||
| RDSP income repayment (included in the amount on line 232 | ||||||||||
| of your and your spouse's or common-law partner's return) | + | 9 | ||||||||
| Add lines 8 and 9. | = | ► | + | 10 | ||||||
| Adjusted family net income: add lines 7 and 10. | = | 11 | ||||||||
| Base amount | – | 12 | ||||||||
| Line 11 minus line 12 (if negative, enter "0") | = | 13 | ||||||||
| Enter $1,222 or 25% of the total of line 215 (of your return) and line 332 (of your Schedule 1), whichever is less. | 14 | |||||||||
| Multiply the amount on line 13 by 5%. | – | 15 | ||||||||
| Line 14 minus line 15 (if negative, enter "0") | ||||||||||
| Enter this amount on line 452 of your return. | = | 16 | ||||||||
| 5005-D1 | ||||||||||