The taxpayer was reimbursed by the Régie de l'assurance-maladie du Québec ("RAMQ") for drug costs incurred in 2007 through 2011, but in 2011, was required to reimburse the amounts paid by the RAMQ for those years since the taxpayer was also covered under a private plan. The taxpayer was only reimbursed by the private insurer for 2010 and 2011 because the deadlines for submitting claims had passed. CRA stated:
[T]he taxpayer could claim the METC for the medical expenses incurred in 2007, 2008 and 2009 in that the taxpayer no longer has the right to be reimbursed for these expenses as part of the group drug insurance plan. Since the METC must be claimed for medical expenses paid in the year, the taxpayer should make an application to the Minister of National Revenue pursuant to subsection 152(4.2).