Medical Expenses Deduction

Feb 6, 2023

Did you know that….

You can claim a tax credit for eligible medical expenses paid for yourself, your spouse/common-law partner, or your dependent children if they were under 18 years of age at the end of the tax year, however, the total medical expenses for the family must exceed the lesser of $2,479 or 3 per cent of the claiming individual’s net income for 2022. 

There is a long list of eligible medical expenses which can be found here.  Often overlooked expenses relates to travel, parking, and accommodation. 

Travel expenses of less than 40 KM one-way are not eligible for re-imbursement, however, where the travel is at least 40KM (one-way), certain travel expenses may be deductible for travel cost of public transportation expenses (taxis, bus, or train).

To claim transportation travel expenses, ALL the following must apply:

  • Substantially equivalent medical services were not available near your home.
  • You took a reasonably direct travelling route.
  • It is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant.

For all expenses, you can only claim the part of the expense that you have not been and will not be reimbursed for. However, you can claim all of the expense if the reimbursement is included in your income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and you did not deduct it anywhere else on your tax return.

For travel of at least 80KM (one-way), the cost of the travel expenses, including accommodations, meals, and parking, may be deductible as a medical expense.  To claim the expenses ALL the rules (as listed above) for travel of at least 40KM also apply to deduct travel expenses of at least 80KM.

For calculating meal and vehicle expenses, you can choose to use the detailed or simplified method. If you use the detailed method, you must keep all receipts and records for your 12-months period.

For more information and to find out about the rates used to calculate these travel expenses, go to Meal and vehicle rates used to calculate travel expenses.

This article has been prepared for the general information of my clients.  Please note that this publication should not be considered as a substitute for personalized advice related to your tax situation.