Your net income—not your total gross income—affects the amount of medical expenses you can claim as a credit.
You can claim the total amount of eligible medical expenses minus $2,352* or 3% of your net income, whichever amount is smaller.
If your total medical expenses are less than 3% of your net income, they can’t be applied as credits.
Note: Only expenses, or portions of expenses, that haven’t been reimbursed to you can be included as medical expenses for income tax purposes.
