How to claim CRA medical travel expenses for 2020

By: Updated: November 16, 2021

The costs involved with traveling to receive medical attention can be significant when you factor in accommodation, meals, and related expenses.

Find out how to claim your CRA medical travel expenses.

 

IMPORTANT: All claims related to Medical Travel require documentation provided by the practitioner confirming your attendance (whether this be a receipt for services, or a letter signed by your service provider).

Claiming Mileage

There are two ways to claim transportation costs as a CRA travel medical expense but you have to travel at least 40 kilometers one way to obtain medical service that were not available locally.

Example: for trips to and from the hospital, clinic, or doctor’s office.

Method 1

Record the distance of travel, calculate your mileage according to the province in which you reside. (2020 rates):

British Columbia - 52¢   Nova Scotia - 52¢
Alberta - 47¢   Newfoundland - 54.5¢
Saskatchewan - 49¢   Prince Edward Island - 49¢
Manitoba - 49.5¢   Yukon - 58¢
Ontario - 55¢   Northwest Territories - 59.5¢
Quebec - 52¢   Nunavut 59¢
New Brunswick - 50.5¢  

Example: 52¢ x 120km = $62.40; you may claim $62.40 as an eligible medical expense.

Method 2

Vehicle expenses may be claimed as CRA medical travel expenses by submitting gas receipts for the date(s) of travel/service.

 

Claiming Meals, Accommodations and Parking

In addition to the transportation costs above, you may claim reasonable expenses during your trip for medical attention provided that you had to travel more than 80 kilometers to attend your appointment. The travel costs of one accompanying individual are also allowable, if it is deemed necessary to have a companion.

Meals

Meals can be claimed one of two ways:
1. Meal receipts can be submitted for reasonable costs for the patient and one attendant (alcoholic beverages will not be reimbursed)
OR
2. A flat rate of $23 per meal may be claimed for the patient and one attendant up to a maximum of $69 per day per person.

Accommodations

Receipts must be enclosed for any reasonable accommodation fees that are being claimed (ie: hotel receipt). Coverage applies to the accommodations ONLY; telephone, movie charges and the like are not eligible for reimbursement.

Parking

Receipts must be enclosed for any parking lot fees incurred. Please refer to the CRA medical travel expenses website for further details

 

Example 1

A farmer lives in rural Alberta. There is not much in the way of medical services, vision care, or therapeutic care, such as physiotherapy, available in this small town.  Consequently, most treatment modalities require travelling to a center that has the appropriate medical facilities. The closest center is 44 kilometers from their home.

On a recent trip, they had chiropractic services performed and managed to visit the dentist for a check-up and teeth cleaning.  They were eligible to be reimbursed for the cost of the travel between their home and where the services took place.

In Alberta, that amounts to 47 cents a kilometer – so they were also able to claim $41.36 for travel expenses.  An alternative is to submit gas receipts for the dates of travel service.

 

Example 2

On occasion, the same farmer requires a medical service that was only available on a timely basis in a major medical facility in the USA. This service was available in Canada but the wait time was over six months and the inconvenience to our customer as a result of their condition necessitated a faster remedy. They chose the US destination for the service.

As the travel distance now exceeded 80 Kilometers, in addition to the travel costs (economy class air fare), our customer can claim reimbursement for meals, accommodations, parking as well as the costs associated with a companion travelling with the patient if deemed necessary. An eligible travel expense claim of this magnitude represents a significant savings. 

 

How to write off 100% your medical expenses

Are you an incorporated business owner with no arm's length employees? Learn how to use a Health Spending Account to pay for your medical expenses through your corporation:

Beginner's Guide to Health Spending Accounts

Do you own a corporation with arm's length employees? Discover a tax deductible health and dental plan that has no premiums:

Beginners Guide to Health Spending Accounts for small biz

What's in this article


Subscribe to thge small buisness outlook

Subscribe to the blog