Travel Expenses for the purposes of claiming the medical expenses
updated April 2010 from Canada Revenue Agency
If medical treatment is not available to you within 40 kilometres from your locality, you may be able to claim the cost of public transportation (for example, taxi, bus, or train) to get the treatment somewhere else. However, if public transportation is not readily available, you can claim vehicle expenses to get medical treatment.
You can choose to use the detailed method or the simplified method to calculate your travel expenses.
In addition, if you have to travel more than 80 kilometres from your locality for medical treatment, you may be able to claim the cost of your meals, parking and accommodations.
You can also claim travel expenses for someone to accompany you if a medical practitioner certifies in writing that you are unable to travel without assistance.
Keep all of your receipts for accommodations expenses.
If you choose the detailed method to calculate your meal expenses, you have to keep your receipts.
If you choose the simplified method, you may claim a flat rate of $17 a meal, to a maximum of $51 per day (Canadian or US funds), per person, without receipts.
Vehicle expenses include operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance and repairs, as well as ownership expenses such as depreciation, provincial tax, and finance charges.
If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred during the tax year, or the 12-month period you choose for medical expenses. You also have to keep track of the total number of kilometres you drove in that time period, as well as the number of kilometres you drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. Your claim for travel expenses is the percentage of your total vehicle expenses that relate to the kilometres driven for medical reasons. For example, if you drove 10,000 kilometres during your 12-month period, and you drove 1,000 kilometres for medical reasons, then 10% of your vehicle expenses can be claimed for travel expenses.
If you choose the simplified method to calculate vehicle expenses, you have to keep track of the kilometres you travel for medical reasons during your 12-month period. Then, you multiply the number of kilometres by the flat rate per kilometre for each province or territory as set annually by Canada Revenue Agency.
Reimbursement of an eligible expense
You can only claim the part of an expense for which you have not been or will not be reimbursed. However, you can claim all of the expense if the reimbursement is included in your income, such as a benefit shown on a T4, Statement of Remuneration Paid slip, and you did not deduct the reimbursement anywhere else on your Income Tax and Benefit Return.