报税中的MEDICAL EXPENSE部分怎么填

[walker^_^]

报税中MEDICAL EXPENSE的问题怎么回事？是指BENEFIT的部分还是平时MEDICAL花销的都计算在内呀？

[zoobunny]

benefit或保险不管的部分,自己花了钱的.

[zoobunny]

http://www.taxtips.ca/filing.htm#AllowableMed

9. Medical Expenses:
Income Tax Act s. 118.2(1)
A taxpayer can claim medical expenses paid by the taxpayer or the taxpayer's spouse or common-law partner. The medical expenses claimable include those paid for the taxpayer, the taxpayer's spouse or common-law partner, or a child or grandchild (who is dependent on the taxpayer or spouse for support) of the taxpayer or spouse. Also claimable are medical expenses for a parent, grandparent, sibling, aunt, uncle, niece or nephew who resided in Canada at any time during the year and depended on the taxpayer or taxpayer's spouse for support.

Medical expenses can be claimed for any 12 month period ending in the current tax year (and not claimed in the prior tax year), or in the year of death for any 24 month period ending in the current tax year (and not claimed in a prior year). In order to claim all medical expenses for 24 months in the year of death, the tax return for the prior year could be revised so that no medical expenses are claimed, leaving them available for the year of death. To do this, a T1Adj must be filed. See changing your tax return above.

Generally, all medical expenses can be claimed, even if they were incurred outside of Canada. When medical expenses are reimbursed by an insurance plan, only the portion not reimbursed can be claimed.

Medical expenses for the taxpayer, the taxpayer's spouse or common-law partner, and dependent children under 18 are claimed on line 330 of the federal tax return. Only expenses in excess of the lesser of $1,844 (federal, for 2005) or 3% of net income can be claimed. The lowest tax rate is applied to the medical expenses to determine the amount of the tax credit.

Starting with the 2004 tax year, there is a separate calculation for the medical expense tax credit for other eligible dependents, which includes children 18 years of age and older, grandchildren, parents, grandparents, siblings, aunts, uncles, nieces or nephews.

Medical expenses for other eligible dependents are claimed on line 331 of the federal tax return. A separate calculation is done for each dependent. Only expenses in excess of the lesser of $1,844 (federal, for 2005) or 3% of net income of the dependent can be claimed, up to a maximum of $10,000 per dependent (federal for 2005, up from $5,000 for 2004). The lowest tax rate is applied to the medical expenses to determine the amount of the tax credit.

Most provinces have also increased the maximum allowable medical expenses for other eligible dependents to $10,000 for 2005. See the tables of non-refundable tax credits for the maximum for each province and territory.

Tax tips:
- You may be eligible for the refundable medical expense supplement.
- In the year of a taxpayer's death, it may help to adjust the prior year tax return to remove medical expenses, and claim them on the year of death tax return.

[zoobunny]

(接上贴)

a. Non-prescription medications are not deductible.
Tax Court of Canada cases prior to 2004 had determined that non-prescription medications could be included as medical expenses on a tax return, as long as they were prescribed by a doctor and "recorded by a pharmacist". The allowable medical expenses are, according to the Income Tax Act:

"drugs, medicaments or other preparations or substances... manufactured, sold or represented for use in the diagnosis, treatment or prevention of a disease, disorder, abnormal physical state, or the symptoms thereof or in restoring, correcting or modifying an organic function, purchased for use by the patient as prescribed by a medical practitioner or dentist and as recorded by a pharmacist"

The previous advice was to have medications qualify for this deduction, make sure you get a written prescription from the doctor, and keep your itemized pharmacy receipt.

A 2004 Tax Court of Canada case, Melnychuk v. the Queen, has come to a very different conclusion. The Judge in this case concluded that "The requirement that a medication be recorded by a pharmacist refers to the recording requirements found in legislation governing pharmacists in each province and territory. Unless that legislation requires a pharmacist to keep a record of the sale of a particular medication, the cost of the medication will not be a medical expense under the Income Tax Act, regardless of how it is sold or treated within a particular pharmacy." A 2005 Tax Court of Canada case, Rasler v. the Queen, came to the same conclusion, disallowing non-prescription medications because they were off-the-shelf medications.

It is possible that this case could be appealed and the decision changed in the future. Our advice is to keep prescriptions and receipts for any non-prescription medications prescribed by your doctor, and talk to your tax advisor as to whether they can be deducted.

Previous Tax Court of Canada cases:
- Ketchen v. The Queen, 2003-01-22
- Pagnotta v. The Queen, 2001-08-27
- Frank v. The Queen, 2001-05-22

b. Claim your medical expenses on the return of the spouse with lower net income.
You should claim the total medical expenses for both you and your spouse or common-law partner on one tax return. You can claim the medical expenses on either spouse's tax return. If both spouses have taxable income, it is usually better to claim the medical expenses on the return with the lower net income. This is because the lesser of $1,813 (for 2004) or 3% of net income is deducted from the medical expenses to determine the amount to be used for the tax credit. However, if the lower income spouse does not have enough tax payable to offset the medical expense tax credit, it may be beneficial to move the expenses to the higher income spouse.

Tax tip: Claim all medical expenses on the tax return of one spouse.

[zoobunny]

c. Allowable medical expenses include, but are not limited to
-amounts paid to medical practitioners, dentists, nurses, and certain other medical professionals. Note that for the cost of the service by a medical practitioner to qualify as an allowable medical expense, the person providing the service must be recognized as a "medical practitioner" according to the laws of the jurisdiction in which the service is provided. For instance, a massage therapist is not recognized as a medical practitioner in New Brunswick or Nova Scotia, but is recognized as a medical practitioner in BC and Ontario.
- related Tax Court of Canada case: Laurie v. The Queen, 2003-04-03
-amounts paid to public or licensed private hospitals
-payments made to organizations for medical services rendered by their employees or partners. Examples are physiotherapy or homemaker services rendered in the taxpayer's home.
-eyeglass frames and lenses and contact lenses prescribed by a medical practitioner
-premiums paid to a private health services plan, such as extended health benefits or a dental plan, other than those fees paid by an employer. Fees paid for a provincial health care plan do not qualify. If a person is self employed, the premiums paid for a private health services plan can be deducted from self employment income, instead of being claimed as a medical expense. This would result in greater (or at least equal) tax savings.
-premiums paid for medical coverage during trips out of the country.
-premiums paid under the Quebec Prescription Drug Insurance Plan
-transportation service costs, where the taxpayer has to travel at least 40 km to the location where the required medical services are provided, as long as substantially equivalent medical services are not available in the taxpayers locality. If the taxpayer has been certified by a medical practitioner to be incapable of travelling without the assistance of an attendant, then the transportation service costs of the attendant may also be claimed. If the taxpayer has to travel at least 80 km for the medical services, then reasonable travel expenses (meals, lodging, vehicle expenses) may also be claimed. The travel costs can be calculated by keeping all receipts, or by using the CRA meal expense allowance and vehicle cost per kilometre amounts. See the CRA web page on travel expenses.
-costs of artificial limbs, iron lungs, rocking beds for polio victims, wheel chairs, crutches, spinal braces, ileostomy or colostomy pads, hernia trusses, artificial eyes, laryngeal speaking aids, hearing aids, or artificial kidney machines
-costs of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by the patient by reason of incontinence caused by injury, illness, or affliction
-costs of oxygen tent or other equipment for administering oxygen or for insulin, oxygen, liver extract injectible for pernicious anemia or vitamin B12 for pernicious anemia, for use by the patient as prescribed by a medical practitioner
-for blind or profoundly deaf patients, or those that have a severe and prolonged impairment that markedly restricts the use of the patient's arms or legs, the costs of an animal specially trained to assist the patient with the impairment, including the costs of food and veterinary care, reasonable travel expenses for the patient to travel to a facility that trains such animals and individuals so impaired, and reasonable board and lodging expenses of the patient while in full-time attendance at such a facility.
-reasonable expenses incurred in respect of bone marrow or organ transplants, including legal fees and insurance premiums to locate a compatible donor and to arrange for the transplant, and reasonable travel, board and lodging expenses of the donor (and one other person who accompanies the donor) and the patient (and one other person who accompanies the patient).
-reasonable expenses relating to renovations or alterations to a dwelling to enable a disabled patient to gain access to, or to be mobile or functional within the dwelling
-reasonable incremental costs related to the construction of the patient's principal place of residence, to enable the disabled patient to gain access to, or to be mobile or functional within the dwelling.
-costs of rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the patient's hearing or speech loss, as well as sign language interpretation services
-reasonable moving expenses incurred for the purpose of a disabled patient's move to a dwelling that is more accessible by the patient, or in which the patient is more mobile or functional, to a maximum of $2,000
-reasonable costs for driveway alterations for the principal place of residence of a patient with severe and prolonged mobility impairment
-a portion of the cost of a van (up to $5,000) which has been adapted for the transportation of a patient who requires the use of a wheelchair
- costs of tutoring services for a person with a learning disability or mental impairment. A medical practitioner must certify that the services are required.
-prescription and certain non-prescription drugs (see non-prescription drugs, above) that have been prescribed by a medical practitioner and recorded by a pharmacist.
-costs of diagnostic procedures and services prescribed by a medical practitioner or dentist.
-costs of dentures, dental services, and orthodontia services
-costs of devices or equipment for use by the patient that are prescribed by a medical practitioner, and are of a "prescribed" kind as listed in the Income Tax Act Regulation 5700, Medical Devices and Equipment. To access this regulation, go to the table of contents for Income Tax Act Regulations on the Canadian Department of Justice web site, and scroll down to PART LVII MEDICAL DEVICES AND EQUIPMENT. Some of the prescribed equipment includes wigs, needles and syringes, orthopedic shoes and inserts, hospital beds, breast prostheses, and talking textbooks. Note that a hot tub can be considered a prescribed device under the Income Tax Act, if it is purchased on the advice of a medical practitioner. A 2003 Tax Court of Canada case (Donahue v. The Queen) ruled in favor of a taxpayer who had purchased a hot tub on the advice of his physician, in order to alleviate his suffering from severe chronic back problems. The hot tub qualified as a device that is designed to assist an individual in walking where the individual has a mobility impairment. The appellant in this case was able to walk unassisted after using the hot tub, where previously he had to use canes. For more information on this, talk to your physician and a tax advisor.

Starting with the 2003 taxation year, the following were added to the list of eligible medical expenses:
-the cost of real-time captioning and similar services used by persons with an impairment.
-the incremental cost of purchasing gluten-free food products for individuals with Celiac disease who require a gluten-free diet. Those with Celiac disease should ensure they retain itemized receipts for all gluten-free products. The Canada Revenue Agency provides information on this topic on their web page Celiac Disease - Medical Expense.

[walker^_^]

Thanks for the detail. They are really helpful...

[walker^_^]

以前不知这项也能申报,很多药费单子都丢掉了,看来以后要好好保存了

再问一句, 那这部分费用申报要把什么单据交税务局呢?从药房拿回的那种收据吗?

[pacificblue]

"Only expenses in excess of the lesser of $1,844 (federal, for 2005) or 3% of net income of the dependent can be claimed"