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Medical Travel In Canada - See How Much You Can Claim
July 25, 2022 - 2 min read

Medical Travel In Canada

If you need to receive medical care, you may be able to deduct medical travel expenses for your medical mileage. The deductions can represent a big chunk of savings that you can claim at tax time. Here’s an overview of the rules for claiming medical travel from the CRA.

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. See the flat cents per km rate for medical mileage.

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 mileage rate

If you claim medical travel with the flat per-kilometre medical rate, note that there are different rates for each Canadian territory. See the 2021 medical mileage rates in the table below. The revised medical mileage rates for 2022 will be published in 2023 by the CRA.

Province or territory Cents per kilometre
Alberta 51.0
British Columbia 56.0
Manitoba 52.0
New Brunswick 54.5
Newfoundland and Labrador 58.0
Northwest Territories 64.5
Nova Scotia 55.0
Nunavut 60.5
Ontario 57.5
Prince Edward Island 53.0
Quebec 55.0
Saskatchewan 51.5
Yukon 63.0

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

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. Currently, the CRA has the 2021 rates out. See the rates in the table above. The 2022 rates will be available the year after, before tax time.
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.

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