Are the medical premiums and recipient- paid premiums for private health plans tax deductable? (on T4A)

[klaasschipper]

On my husband's Municipal Pension Plan T4A form, are boxes 118 and 135 tax deductible?

[goldenbc · Accepted solution]

Box 118 in BC is BC Medical Premiums paid by the pensioner, not income.

[TonyC11]

On the Federal T4A box 118 is premium benefits, paid by the employer.

[TonyC11]

Box 118 is plan premium benefits, which are paid by an employer. They are therefore not eligible for Medical expenses credit.

Box 135 is health plan premiums paid by the recipient. This amount can be claimed as part of Medical expenses credit line 330, subject to the overall rules around this credit.

 Medical expense is not a deduction but is a non-refundable tax credit.
( there is a big difference).