Many of the expenses that you may incur to travel for medical treatment, or expenses that you incur on behalf of your spouse or dependants are tax deductible. Eligible expenses include transportation costs, meals, and accommodation for both the patient and an attendant if required.
To claim transportation and travel expenses with the CRA, the following conditions must be met:
- There were no equivalent medical services near your home
- You took a direct route
- It was reasonable for you, under the circumstances, to travel to the place you did for those medical services.
If you travelled at least 40 km (one way) to get medical services, you can claim the cost of public transportation (ex. bus, train, or taxi fare). If public transportation isn’t available, you may be able to claim vehicle expenses.
If you travelled more than 80 km, you can claim vehicle expenses, accommodation, meals and parking expenses.