When you can claim travel or moving expenses for medical reasons

If you or a dependent must travel to receive medical care not available in your local area, many of the associated costs may be claimable as medical expenses. In more serious situations, even moving to a different community to access ongoing treatment may qualify.

This matters if you're managing a chronic condition, accessing specialist care, or helping a child or spouse travel to receive life-saving treatment. When these costs meet the CRA’s conditions, they can reduce your taxable income and ease the financial impact of care.

When Travel Expenses Are Eligible

To claim travel costs as medical expenses, all of the following conditions must be met:

• The medical service must not be available in your area
  The treatment or consultation must require travel because there is no equivalent provider or service in your home community.

• You must have travelled to another location specifically to receive the care
  The travel must be for the purpose of accessing health care, not for general reasons like visiting family or attending an event.

• The distance travelled must be at least 40 kilometres (one way)
  The CRA uses this threshold to distinguish between local travel and substantial out-of-town trips.

• The care must be provided by a licensed medical practitioner or facility
  The provider must be recognized by your province or territory, and the service must be medically necessary.

• The expense must not have been reimbursed
  Any amount reimbursed by insurance or a government program cannot be claimed.

Travel Expense Eligibility by Distance

What You Can Claim

If your travel meets CRA rules, here are the expenses you may be able to include:

• Public transit or airline tickets
  Includes costs for buses, trains, taxis, or flights taken specifically to access health care. May also cover a medically required travel companion.

• Vehicle expenses
  You can claim a per-kilometre rate or actual expenses (such as fuel and maintenance) when using your own car for medical travel.

• Meals and lodging
  If you travel 80 km or more, reasonable costs for food and hotel stays during medical trips are eligible.

• Parking fees
  Includes parking charges incurred at hospitals, clinics, or health care facilities while attending appointments.

Claiming Vehicle and Mileage Costs

You have two options for claiming vehicle expenses:

1. Detailed method
   Keep track of all vehicle-related expenses, including fuel, insurance, repairs, and depreciation, then calculate the percentage related to medical travel.

2. Simplified method
   Use the CRA’s standard per-kilometre rate, which is easier and often sufficient. This rate is updated annually and varies by province.

When Moving Expenses Are Eligible

In rare but critical cases, permanent relocation to access care may qualify as a medical expense. This may apply when:

• Ongoing treatment is only available in a specific location
  If treatment cannot be accessed locally, and commuting is not practical, moving may be necessary.

• The person receiving care is unable to travel frequently
  This could include someone with a disability, limited mobility, or severe health condition.

• The move is made on the advice of a licensed medical practitioner
  Written confirmation is essential and must explain the medical reasoning for relocating.

Eligible expenses include:

• Moving van or truck rental
  Includes costs of moving personal belongings to the new location.

• Storage and transportation of household goods
  Temporary storage or shipping services may be included if related directly to the move.

• Travel and lodging during the move
  Meals and accommodation during the move itself can be claimed under the same criteria as travel for care.

• Utility hook-up or disconnection charges
  Costs to connect or disconnect power, water, or telecommunications services.

Documentation You Need to Keep

For both travel and relocation claims, proper records are essential:

• Receipts for transportation, lodging, meals, and any moving services

• Doctor’s letter or medical certificate, especially for companion travel or relocation

• Confirmation of appointment dates and the names and locations of health care providers

• Mileage logs or mapping printouts showing distances travelled for care