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The METC is a non-refundable credit worth 15 per cent federally, with each province and territory offering its own additional credit. Federally, you can claim an METC provided your total family’s medical expenses exceed a minimum threshold equal to the lesser of three per cent of your net income or $2,635 . The provincial/territorial minimum income thresholds vary slightly.Sign up to receive the daily top stories from the Financial Post, a division of Postmedia Network Inc.
A tax case decided earlier in January involved an Alberta taxpayer’s attempt to claim an METC of $853 for hospital parking expenses that his wife, a retired nurse, paid during the 2018 tax year. In that year, the taxpayer’s wife travelled three times per week to obtain kidney dialysis treatment at an Edmonton hospital.
The taxpayer testified that these dialysis treatments “were life-saving and without same his spouse would have died.” The taxpayer equated her parking expense to a medical treatment expense as she needed to be able to park her car to receive treatments and, thus, they should properly be allowed as a medical expense for the purposes of claiming an METC.
The taxpayer was essentially challenging the 80-km distance requirement in the Tax Act as being discriminatory and contrary to the Canadian Charter of Rights and Freedoms. “My wife has to park to obtain dialysis,” the taxpayer explained. “ discriminates against people who have to travel less than 80 km for necessary medical treatment” as it only allows such parking expenses to be deducted for individuals who travel greater than 80 km to obtain treatment.