If you have medical expenses for your spouse, dependent, and yourself, you can claim the medical expense tax credit.
The medical expense tax credit may claimed for any 12 month period ending in the tax year and is calculated as the total amount of medical expenses paid multiplied by the lowest tax rate (15% for 2009) in excess of the lesser of:
- 3% of net income, or
- the stated base amount ($2,011 for 2009).
Either spouse may claim the medical expense tax credit and therefore the lower income spouse should claim the medical expense credit if there is enough tax payable.
- Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction