Travel for Medical Purposes is Deductible

Many taxpayers are unaware that travel to receive medical treatments not available in your own community will be claimable as a medical expense if the destination is at least 80 kilometers away. Costs for the expenses of the patient and one attendant will be allowed.

For 1999 and subsequent years, either a detailed or simplified method may be used to make this claim. Under the detailed method all receipts are kept for meals, hotels, gas or other transportation costs. A log is kept to verify distance travelled for medical purposes, and a portion of the total costs is claimed based on this. Under the simplified method, a flat rate of $11 per meal to a maximum of 3 meals or $33 a day is claimed. With regard to the travel expenses, costs of using an auto to make the trip can be claimed on a cents-per-kilometer basis. This will differ across the land as follows:


Province or territory Cents/kilometre
Saskatchewan 34.5
Alberta 35.0
Prince Edward Island 36.0
Nova Scotia 36.5
Manitoba, New Brunswick
British Columbia 37.5
Ontario 38.0
Newfoundland 38.5
Quebec 41.0
Northwest Territories, Yukon, and Nunavut 42.5

Remember that medical expenses may be claimed in the best 12 month period ending in the tax year, and auto logs should be reflective of the period used on the return.