What Medical Travel Expenses Can I Claim?
If medical services aren't available locally, you can claim travel expenses to obtain them elsewhere. Claimable expenses include: transportation costs (vehicle at CRA rate, bus/plane fares), meals and accommodation while travelling for medical purposes, a companion's expenses if you need assistance travelling.
Northern Residents Deduction
If you live in a prescribed northern zone, you may qualify for the Northern Residents Deduction (T2222). Benefits include: residency deduction up to $22 per day (intermediate zones: $11/day), travel deduction for up to 2 trips per year to any destination. You must live in the zone for at least 6 consecutive months.
Calculating Medical Travel Expenses
Keep receipts for all travel expenses. For vehicle travel, you can claim: actual fuel costs plus reasonable accommodation/meals, OR the simplified method using CRA per-km rate. The distance must be at least 40 km one way to the nearest available treatment. Doctor's note may be required.
Enhanced Medical Expense Credits
Remote residents can often claim larger medical expenses due to travel requirements. Combined with the Northern Residents Deduction, the total tax benefit can be substantial. Keep detailed records including distance travelled, purpose of trip, and receipts.