Mr. Moyer has income under Division B of $25,000 and $30,000 for 2015 and 2016, respectively. His wife and children have no income in these years. He incurs the following receipted medical expenses on behalf of himself, his wife, and three dependent children.

¹Excess over amount paid by a provincial medicare program.

REQUIRED

Determine the maximum amount Mr. Moyer can claim as a medical expense tax credit in 2016.

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2015- - 2016 --- None prior to August August September November December Dental bills for children Hospital bill and drugs Prescription drugs Prescription drugs Total medical expenses Less the lesser of: (a) $2,237 (b) 3% of Division B income (3% of $25,000) Net base for tax credit (B-C) January February March Eyeglasses for himself and wife Eyeglasses for three children Orthodontic work for children Chiropractor for Mr. Moyer July Total medical expenses $325 200¹ 65 125 $ 715 750 Nil $ 225 340 1,500 400¹ $2,465 (B) (C)