Medical Travel in Canada

CRA rules on medical travel

Firstly, you will need proof that you attended the medical service you needed. You can provide receipts for the services you’ve received or a document or letter signed by the provider of the medical service.

You cannot claim medical travel expenses if you travelled less than 40 kilometres in one direction to receive medical attention.

If you travelled more than 40, but less than 80 kilometres one way, you will be able to claim medical travel, and if you travelled more than 80 kilometres, you will be able to claim mileage, as well as accommodation, meal and parking costs.

You will also be able to claim travel expenses if you had to receive medical care outside of Canada.

If a medical practitioner certifies that you needed to be accompanied to receive medical attention, you will be able to claim the expenses of the attendant.

You will only be able to claim medical expenses for which you have not, and will not be reimbursed. If medical reimbursement has been included in your income (ergo, it will be taxed) you will be able to claim your medical travel expenses.

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Medical travel if you travel more than 40 kilometres

You will be able to claim medical travel from the CRA such as bus, train and taxi fares, and vehicle mileage (if public transportation is not readily available) if you meet the following conditions:

You were not able to receive the needed medical care near your home
You took a reasonable and direct route
It was reasonable for you to travel to a farther destination in order to receive medical attention.

You can claim medical mileage from the CRA by the detailed or simplified method.

If you use the detailed method, you need to keep all receipts of your medical travel expenses in order to claim them. You are able to deduct all qualified public transport fares, and if you travel with your vehicle - all costs of operating and owning it. These include fuel, oil, insurance, maintenance, depreciation and more.

With the simplified method, you will be able to claim a flat medical mileage rate and you won’t need to keep detailed records. However, the CRA may still ask you to provide documentation to support your medical mileage claim, so we recommend keeping a logbook of your medical travel.

Medical travel over 80 kilometres in Canada and abroad

If you need to travel more than 80 kilometres in order to receive medical care, you will be able to claim medical expenses such as bus, train and taxi fares, vehicle mileage (if public transportation is not readily available), meals, parking and accommodation if you meet the following conditions:

You were not able to receive the needed medical care near your home
You took a reasonable and direct route
It was reasonable for you to travel to a farther destination in order to receive medical attention.

Again, you can claim medical travel and other expenses by the detailed or simplified method.

The detailed method of claiming medical travel and other expenses requires you to keep all receipts of your accrued expenses, such as for travel, parking (if applicable), meals and accommodation.

The simplified method lets you use a medical mileage rate and a per-meal rate for your expenses. Keep receipts of your accommodation costs, as there are no flat rates. While you don’t need to keep detailed receipts for medical travel and meals, the CRA may ask for documentation to support your mileage expenses claim.

Medical travel rates 2024

If you claim medical travel with the flat per-kilometre medical rate, note that there are different rates for each Canadian territory.

Province or territory	Medical travel rate 2024
Alberta	54.5
British Columbia	57.5
Manitoba	54.5
New Brunswick	58.5
Newfoundland and Labrador	60.5
Northwest Territories	70.0
Nova Scotia	59.5
Nunavut	70.5
Ontario	60.5
Prince Edward Island	57.5
Quebec	58.0
Saskatchewan	55.0
Yukon	71.5

Use the medical travel rates above to claim your medical travel expenses for 2024.

CRA Medical travel rates 2023

Province or territory	Medical travel rate 2023
Alberta	53.0
British Columbia	56.5
Manitoba	54.5
New Brunswick	57.5
Newfoundland and Labrador	59.0
Northwest Territories	70.5
Nova Scotia	58.0
Nunavut	67.5
Ontario	59.0
Prince Edward Island	56.0
Quebec	57.5
Saskatchewan	52.5
Yukon	70.5

Are you claiming work-related mileage besides medical travel expenses? See our CRA mileage guide for all the rules on mileage reimbursement and deductions in Canada.

FAQ

How much can you claim for medical travel expenses?

The CRA sets different cents per kilometre rates for medical travel expenses each year. Each province and territory in Canada has their own rates, too. The CRA has announced the 2023 rates - see them in the table above.

Where to claim medical travel expenses?

Claim your medical travel expenses on your tax return under Step 5 - line 33099 for expenses paid by you, your partner or your spouse. If you claim any expenses you’ve paid for persons depending on your support, use line 33199.