The medical expense tax credit applies to individuals who have sustained significant medical expenses for themselves or certain of their dependants.

An individual may claim a non-refundable tax credit for medical expenses. The amount of the medical expense tax credit is determined by multiplying the lowest personal tax rate percentage by the amount of qualifying medical expenses in excess of certain minimum amounts. An individual may be entitled to receive a refundable medical expense tax credit in respect of the same medical expenses for which a medical expense tax credit was claimed.