An individual incurs $24,000 from being hospitalized in July 2013. Would the individual be able to claim $10,000 as a 2013 expense and also treat the balance of $14,000 as having been paid in the 12-month period ending in June 2014 and claim the $14,000 in the return for 2014? CRA responded:
The 12-month period chosen by the taxpayer for a taxation year is not required to be retained for subsequent taxation years. Therefore, claims in 2013 may include fees paid between January 1, 2013 and December 31, 2013 and an application in 2014 for the same taxpayer may include fees paid between June 1, 2013 and May 31, 2014 or any other such 12 month period ending in 2014, provided no expenses are taken into account twice in the calculation of the medical expenses tax credit.