Delean: Medical expenses are best claimed by working partner

A: The medical-expenses deduction is in the form of a non-refundable credit, so it's best used by a partner who actually pays taxes. If your income is near or below the taxable threshold, it would serve no purpose for you to claim it. The reason it's generally preferable for a low-income spouse to take it (on the federal return) is because the total of eligible medical expenses is reduced by 3 per cent of the claimant's net income. The higher the income, the bigger the reduction of the total. Re