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Medical Expenses 2023

From: Canada Revenue Agency

RC4065(E) 23

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Find out if this guide is for you

This guide is for persons with medical expenses and their supporting family members. The guide gives information on eligible medical expenses you can claim on your tax return.

This guide uses plain language to explain the most common tax situations. The guide is for information only and does not replace the law.

General information

The medical expense tax credit is a non-refundable tax credit that you can use to reduce the tax that you paid or may have to pay. If you paid for healthcare expenses, you may be able to claim them as eligible medical expenses on your tax return. These expenses include a wide range of products, procedures and services, such as:

• medical supplies
• dental care
• travel expenses

Generally, you can claim all amounts paid, even if they were not paid in Canada.

You can only claim the part of an eligible expense for which you have not been or will not be reimbursed.

How to claim medical expenses

You can claim medical expenses on line 33099 or 33199 of your tax return under Step 5 – Federal tax.

Line 33099 – You can claim the total eligible medical expenses you or your spouse or common-law partner paid for any of the following persons:

• your spouse or common-law partner
• your or your spouse’s or common-law partner’s children who were under 18 years of age at the end of the tax year

Line 33199 – You can claim the part of eligible medical expenses you or your spouse or common-law partner paid for any of the following persons who depended on you for support:

• your or your spouse’s or common-law partner’s children who were 18 years of age or older at the end of the tax year, or grandchildren
• your or your spouse’s or common-law partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year

You have to calculate, for each dependant, the medical expenses that you are claiming on line 33199.

Amounts you can claim

Line 33099 – You can claim the total of the eligible expenses minus the lesser of the following amounts:

• 3% of your net income ( line 23600 of your tax return)

Line 33199 – You can claim the total of the eligible expenses minus the lesser of the following amounts:

• 3% of your dependant's net income (line 23600 of their tax return)

The maximum provincial or territorial amount you can claim for medical expenses may differ depending on where you live. For more information, see the information guide for your province or territory of residence in your income tax package. If you live in Quebec, visit Revenu Québec .

Period for which you can claim these expenses

You can claim eligible medical expenses paid in any 12-month period ending in 2023 and not claimed by you or anyone else in 2022. For a person who died in 2023 , a claim can be made for expenses paid in any 24-month period that includes the date of death if the expenses were not claimed for any other year.

Richard and Pauline have two children, Jen and Rob. They have reviewed their medical expenses and decided that the 12-month period ending in 2023  they will use to calculate their claim is July 1, 2022  to June 30, 2023 . They had the following expenses:

Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Rob is over 18 , his medical expenses should be claimed on line 33199.

Pauline’s net income (on line 23600 of her return) is $32,000. She calculates 3% of that amount, which is $960. Because the result is less than $2,635, she subtracts $960 from $4,300. The difference is $3,340, which is the amount she could claim on her tax return.

Richard’s net income is $48,000. He calculates 3% of that amount, which is $1,440. Because the result is less than $2,635, he subtracts $1,440 from $4,300. The difference is $2,860, which is the amount he could claim on his tax return. In this case, it is better for Pauline to claim all the expenses for Richard, herself, and their daughter Jen on line 33099.

To decide who should claim the medical expenses for Rob on line 33199 , Richard and Pauline will have to make the same calculation using Rob’s net income.

Credits or deductions related to medical expenses

Refundable medical expense supplement.

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. You may be able to claim this credit if all of the following conditions apply:

• You made a claim for medical expenses on line 33200 of your tax return (Step 5 – Federal tax) or for the disability supports deduction on line 21500 of your tax return.
• You were resident in Canada throughout 2023.
• You were 18 years of age or older at the end of 2023.

You must also meet the criteria related to income.

For more information, go to  line 45200 – Refundable medical expense supplement .

Disability supports deduction

The person with the impairment in physical or mental functions may be able to claim some medical expenses as a disability supports deduction. They can claim these expenses on either line 21500 or line 33099 , or split the claim between these two lines, as long as the total of the amounts claimed is not more than the expenses paid.

For the eligibility criteria, the list of the eligible expenses, or more information, see Guide RC4064, Disability-Related Information .

Certain medical expenses require a certification

In this guide, the CRA identifies the medical expenses that have to be certified by a medical practitioner. Medical practitioners include a wide range of health professionals, such as doctors, pharmacists, and nurses. To view the list of practitioners who can certify medical expenses, go to Authorized medical practitioners for the purposes of the medical expense tax credit .

Common medical expenses you can claim

You can claim the following items medical expenses on line 33099 or use them to calculate an amount on line 33199 . Any certification needed is specified. This list is not complete.

For more information, see Income Tax Folio S1-F1-C1, Medical Expense Tax Credit .

Attendant care and care in a facility

Attendant care is care given by an attendant who does personal tasks which a person cannot do for themselves. Attendant care can be received in certain types of facilities.

You can claim amounts paid to an attendant only if the attendant was not your spouse or common-law partner and was 18 years of age or older when the amounts were paid.

If an individual issues a receipt for attendant care services, the receipt must include their social insurance number.

Who can claim these expenses

You can claim as medical expenses the amounts you or your spouse or common-law partner paid for attendant care or care in a facility. The expenses must have been paid for the care of any of the following persons:

• a dependant

A dependant is someone who depended on you for support and is any of the following persons:

• your or your spouse’s or common-law partner’s child or grandchild
• your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, nephew, or niece who lived in Canada at any time in the year

Amounts you can claim as medical expenses

Full-time care or specialized care.

Generally, you can claim the entire amount you paid for care at any of the following facilities:

• nursing homes (full-time care)
• schools, institutions, or other places (providing care or care and training)

The care is condifered to be full-time care when a person needs constant care and attendance.

Other places could include an outpatient clinic, such as a detoxification clinic; however, they do not include a recreational facility, such as a residential summer camp, even if it caters to persons with disabilities.

Generally, you cannot claim the entire amount you paid for a retirement home or a home for seniors. However, you can claim salaries and wages for care in such facilities if the care recipient qualifies for the disability tax credit (see Salaries and wages ).

What is meant by nursing home  – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home.

All regular fees paid for full-time care in a nursing home or for specialized care or training in an institution are eligible as medical expenses, including fees for all of the following:

• accommodation
• nursing care
• administration fees
• maintenance fees
• social programming and activities fees

However, extra personal expenses (such as hairdresser fees) are not eligible.

Salaries and wages

You may be able to claim the fees for salaries and wages paid for attendant care services or care or supervision in any of the following facilities:

• self-contained domestic establishments (such as your private home)
• retirement homes, homes for seniors, or other institutions that typically provide part-time attendant care
• group homes in Canada
• nursing homes (special rules apply to this type of facility; see the chart )

Eligibility for the disability tax credit may be a requirement to claim fees for salaries and wages as medical expenses. See the reference to Form T2201, Disability Tax Credit Certificate, in the chart .

Expenses you can claim – You may be able to claim as medical expenses the salaries and wages paid to all employees who do the following tasks or services:

• food preparation
• housekeeping services for a resident’s personal living space
• laundry services for a resident’s personal items
• health care (registered nurse, practical nurse, certified health care aide, personal support worker)
• activities (social programmer)
• salon services (hairdresser, manicurist, pedicurist) if included in the monthly fee
• transportation (driver)
• security for a secured unit

If you are receiving attendant care services in your home, you can only claim for the period when you are at home and need care or help. For an expense to be eligible as a medical expense, you must either:

• be eligible for the disability tax credit
• have a written certification from a medical practitioner that states the services are necessary

Expenses you cannot claim – You cannot claim the cost of any of the following:

• rent (except the part of rent for services that help a person with daily tasks, such as laundry and housekeeping)
• cleaning supplies
• other operating costs (such as the maintenance of common areas and outside grounds)
• salaries and wages paid to employees such as administrators, receptionists, groundskeepers, janitors (for common areas), and maintenance staff

Sample statement for attendant care expenses

To claim attendant care expenses paid to a facility such as a retirement home, you have to send the CRA a detailed breakdown from the facility.

The breakdown must clearly show the amounts paid for staff salaries that apply to the tasks and services listed under Expenses you can claim . The breakdown should also take into account any subsidies that reduce the attendant care expenses (unless the subsidy is included in income and is not deductible from income).

The following sample statements show the detailed information the CRA needs.

Based on the above statement, Stephen’s eligible attendant care expenses are $8,893.

Based on the above statement, Jamie’s eligible attendant care expenses are $5,877. The amount of eligible expenses that Jamie can claim was reduced because of the subsidies received.

Special rules when claiming the disability amount

There are special rules when claiming the disability amount and attendant care as medical expenses. For information on claiming attendant care and the disability amount, see the chart below.

Type of certification needed when claiming both attendant care as medical expenses and the disability amount

The following chart shows the certification you need to claim attendant care as a medical expenses on line 33099 or 33199 of your tax return (Step 5 – Federal tax) and if you can also claim the disability amount on line 31600 or line 31800 .

In all cases , for you to claim the disability amount, the CRA has to approve Form T2201, Disability Tax Credit Certificate. Part A of Form T2201 can be completed using the digital form, by phone, or by paper form. For more information on Form T2201, the disability tax credit, and the disability amount, go to Disability tax credit .

Calculate your net federal tax by completing Step 5 of your tax return to find out what is more beneficial for you. You can also see the examples below.

If you claim the fees paid to a nursing home for full-time care as a medical expense on line 33099 or 33199 of your tax return (Step 5 – Federal tax), no one (including yourself) can claim the disability amount for the same person.

You can claim the disability amount together with the portion of the nursing home fees that relate only to salaries and wages for attendant care (up to the limit indicated in the chart above). However, you must provide a breakdown of the amounts charged by the nursing home showing the portion of payments that relate to attendant care.

Choosing what is more beneficial

The following examples show two ways to calculate your net federal tax using Step 5 – Federal tax of your tax return, in order to determine what is more beneficial for you.

Dali is 38 years old and lives in their own home. Dali's only income is a disability pension of $32,000. Dali's doctor has certified in writing that they are dependent on others for their own personal need because of a physical impairment. The Canada Revenue Agency (CRA) has approved Form T2201 for Dali. Dali pays their 43-year-old neighbour, Marge, $14,000 each year to look after them full-time. Dali can claim the amounts they pay Marge for attendant care as a medical expense.

Dali has a choice to make. See the examples of Dali's tax return for a breakdown of their claims on their tax return using both options.

Dali's first option is to claim $10,000 of their attendant care expenses as a medical expense on line 33099 and claim the disability amount of $9,428 on line 31600 . Under this option, Dali would have no federal tax to pay.

Dali's second option is to claim all $14,000 of their attendant care expenses as a medical expense, but then they would not be able to claim the disability amount. Dali's federal tax would be $294.00.

For Dali, the first option is better since it reduces their basic federal tax to zero.

Judy is a 57-year-old who earned $40,000 of pension income last year. She was seriously injured in a car accident a few years ago and now needs full-time attendant care. The CRA has approved Form T2201 for her. Last year, Judy paid $32,000 to a retirement home. Of that amount, $21,000 was her share of the salaries and wages paid to staff for full-time attendant care.

Judy has a choice to make. See the examples of Judy’s tax return for a breakdown of her claims on her tax return using both options.

Her first option is to claim $10,000 of her share of the salaries and wages as medical expenses on line 33099 and claim the disability amount of $9,428 on line 31600. Under this option, she would have to pay $715.80 in federal tax.

Her second option is to claim all of her share of salaries and wages ($21,000) as a medical expense, but then she would not be allowed to claim the disability amount. Judy's federal tax would be $480.00.

For Judy, the second option is better since it reduces her basic federal tax to $480.00.

Care, treatment, and training

This section identifies most types of care, treatment and training you can claim as medical expenses.

Bone marrow transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital.

Cosmetic surgery – generally, expenses solely for cosmetic procedures are not eligible.

An expense for a cosmetic procedure qulifies as an eligible medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. For more information, see Common medical expenses you cannot claim .

Egg and sperm freezing and storage – to preserve one's ova (eggs) or sperm for the purpose of conceiving a child in the future.

Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child. Under proposed changes, certain expenses paid in respect of a surrogate mother or a donor (for example, a donor or sperm, ova, or embryos) may be eligible as of 2022 if they are incured in Canada and are of a type that would be otherwise permitted as medical expenses of the individual. See also In vitro fertility program .

Group home – see Attendant care and care in a facility .

In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital. Under proposed changes, fees and other amounts paid to a fertility clinic or donor bank in Canada to obtain sperm or ova (eggs) may be eligible as of 2022. The amounts must be paid to enable the conception of a child by the individual, the individual's spouse or common-law partner, or a surrogate mother on behalf of the individuals. See also Fertility-related procedures .

Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital.

Nursing home – see Attendant care and care in a facility .

Organ transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Personalized therapy plan – the salaries and wages paid for designing a personalized therapy plan are eligible medical expenses if certain conditions are met.

The plan has to be designed for a person who is eligible for the disability tax credit (DTC) and paid to someone who is in the business of providing such services to unrelated persons.

The therapy has to be prescribed and supervised by one of the following practitioners:

• a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
• an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

The plan has to meet one of the following conditions:

• be needed to get public funding for specialized therapy
• be prescribed by a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017 ) for a mental impairment
• be prescribed by an occupational therapist medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

For more information about the DTC, see Guide RC4064, Disability-Related Information .

Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital.

Rehabilitative therapy including lip reading and sign language training to adjust to a person’s loss of hearing or speech loss.

Respite care expenses – see Attendant care and care in a facility .

School for persons with a mental or physical impairment – an appropriately qualified person, such as a medical practitioner or the principal or head of the school, must certify in writing that the equipment, facilities, or staff specially provided by that school are needed because of the person’s physical or mental impairment.

Therapy – the salary and wages paid for the therapy given to a person who is eligible for the disability tax credit (DTC). The person giving the therapy must not be your spouse or common-law partner and must be 18 years of age or older when the amounts are paid.

• an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

Training – reasonable amounts paid for you or a relative to learn to care for a relative with a mental or physical impairment who lives with you or depends on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid.

Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person needs the specialized equipment, facilities, or staff.

Whirlpool bath treatments – the amount paid to a medical practitioner for these treatments. A hot tub that you install in your home, even if prescribed by a medical practitioner, is not eligible.

Construction and renovation

This section identifies the fees related to the changes made to a home that you can claim as medical expenses.

Driveway access – reasonable amounts paid to alter the driveway of the main place of residence of a person who has a severe and prolonged mobility impairment, to ease access to a bus.

Furnace – the amount paid for an electric or sealed combustion furnace bought to replace a furnace that is neither of these, where the replacement is necessary because of a person’s severe chronic respiratory ailment or immune system disorder – prescription needed.

Renovation or construction expenses – the amounts paid for changes that give a person access to (or greater mobility or functioning within) their home because they have a severe and prolonged mobility impairment or lack normal physical development.

Costs for renovating or altering an existing home or the incremental costs in building the person’s main place of residence may be incurred. These amounts paid minus any related rebates, such as the goods and services tax/harmonized sales tax (GST/HST), can be claimed.

Renovation or construction expenses have to be reasonable and meet both of the following conditions:

• They would not normally be expected to increase the value of the home.
• They would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.

Make sure you get a breakdown of the costs. Costs could include expenses such as:

• buying and installing outdoor or indoor ramps if the person cannot use stairs
• enlarging halls and doorways to give the person access to the various rooms of their home
• lowering kitchen or bathroom cabinets so the person can use them

While these costs to renovate or alter a home to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described above, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim. Also, you must be able to show that the person’s particular circumstances and the expenses meet all of the conditions.

If the renovation expenses qualify for the home accessibility tax credit (HATC), you could claim both the HATC and the medical expenses tax credit for these expenses. For more information about the HATC, see Guide RC4064, Disability-Related Information .

Devices, equipment, and supplies

This section identifies health-related devices, equipment, and supplies you can claim as medical expenses.

Acoustic coupler – prescription required.

Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less , for a person with a severe chronic ailment, disease, or disorder – prescription needed.

Air filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.

Altered auditory feedback devices for treating a speech disorder – prescription needed.

Artificial eye or limb

Assisted breathing devices that give air to the lungs under pressure, such as:

• a continuous positive airway pressure (CPAP) machine – prescription needed
• a mechanical ventilator

Audible signal devices including large bells, loud ringing bells, single stroke bells, vibrating bells, horns, and visible signals – prescription needed.

Baby breathing monitor – designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome – prescription needed.

Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription needed.

Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by choosing the symbols or spelling out words – prescription needed.

Blood coagulation monitors – the amount paid, including disposable peripherals such as pricking devices, lancets, and test strips, for a person who needs anti-coagulation therapy – prescription needed.

Bone conduction receiver

Braces for a limb including custom-made woven or elasticized stockings, walking casts, and boots or shoes that have braces built into them to allow a person to walk.

Braille note-taker devices used to allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed.

Braille printers, synthetic speech systems, large print-on-screen devices , and other devices designed only to help a person who is blind to use a computer – prescription needed.

Breast prosthesis because of a mastectomy – prescription needed.

Catheters, catheter trays, tubing , or other products needed for incontinence caused by illness, injury, or affliction.

Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed.

Cochlear implant

Computer peripherals designed only to help a person who is blind to use a computer – prescription needed.

Dentures and dental implants

Devices or software designed to allow a person who is blind or has a severe learning disability to read print – prescription needed.

Diapers or disposable briefs for a person who is incontinent because of an illness, injury or affliction.

Elastic support hose designed only to relieve swelling caused by chronic lymphedema – prescription needed.

Electronic bone healing device – prescription needed.

Electronic speech synthesizers that allow a person who is unable to speak to communicate using a portable keyboard – prescription needed.

Electrotherapy devices for the treatment of a medical condition or a severe mobility impairment. These can include devices for transcutaneous electrical nerve stimulation, electrical muscle stimulation, and iontophoresis – prescription needed.

Environmental control system (computerized or electronic) including the basic computer system used by a person with a severe and prolonged mobility impairment – prescription needed.

Extremity pump for a person diagnosed with chronic lymphedema – prescription needed.

Hearing aids or personal assistive listening devices including repairs and batteries.

Heart monitoring devices including repairs and batteries – prescription needed.

Hospital bed including attachments – prescription needed.

Ileostomy and colostomy pads including pouches and adhesives.

Infusion pump including disposable peripherals used in treating diabetes, or a device designed to allow a person with diabetes to measure their blood sugar levels – prescription needed.

Injection pens designed to be used to give an injection, such as an insulin pen – prescription needed.

Kidney machine (dialysis) – the cost of the machine and related expenses, such as:

• repairs, maintenance, and supplies
• additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation)
• the part of the operating costs of the home that relate to the machine (excluding mortgage interest and capital cost allowance)
• a telephone extension in the dialysis room and all long distance calls to a hospital for advice or to obtain repairs
• necessary and unavoidable costs to transport supplies

Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed.

Laryngeal speaking aids

Lift or transportation equipment (power-operated) designed only to be used by a person with a disability to help them access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle – prescription needed.

Needles and syringes – prescription needed.

Optical scanners or similar devices designed to allow a person who is blind to read print– prescription needed.

Orthopaedic shoes, boots, and inserts – prescription needed.

Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed.

Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription needed.

Oxygen concentrator – amounts paid to buy, use and maintain an oxygen concentrator including electricity.

Pacemakers – prescription needed.

Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts the person’s ability to use their arms or hands – prescription needed.

Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, use, and maintain this equipment.

Pressure pulse therapy devices for treating a balance disorder – prescription needed.

Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Scooter – the amount paid for a scooter that is used instead of a wheelchair.

Spinal brace

Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed.

Talking textbooks related to enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary – prescription needed.

Teletypewriters or similar devices that allow a person who is deaf or unable to speak to make and receive phone calls – prescription needed.

Television closed caption decoders for a person who is deaf – prescription needed.

Truss for hernia

Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within 6 months after the van was bought (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $8,204).

Vehicle device designed only to allow a person with a mobility impairment to drive the vehicle – prescription needed.

Vision devices – including eyeglasses, contact lenses and prescription swimming goggles to correct eyesight – prescription needed.

Visual or vibratory signalling device used by a person with a hearing impairment – prescription needed.

Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is necessary.

Volume control feature (additional) used by a person who has a hearing impairment – prescription needed.

Walking aids – the amount paid for devices designed only to help a person who has a mobility impairment – prescription needed.

Water filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.

Wheelchairs and wheelchair carriers

Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – prescription needed.

Gluten-free food products

Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense.

Incremental cost of gluten-free products

The incremental cost of buying gluten-free food products is the cost of gluten-free product minus the cost of similar products with gluten.

Eligible food products

Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread.

Other products can also be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. This includes, but is not limited to, rice flour and gluten-free spices.

If several people eat the product, only the costs related to the part of the product that is eaten by the person with celiac disease may be claimed as a medical expense.

Documents you need to keep

Do not send your supporting documents. Keep them in case the CRA asks to see them later. You will need to keep all of the following documents:

• a letter from a medical practitioner that certifies that the person has celiac disease and needs a gluten-free diet
• receipts for each gluten-free food product that is claimed
• a summary of each food product that was bought during the 12-month period for which the expenses are being claimed

Prescribed drugs, medications, and other substances

This section identifies prescribed drugs, medications, and other substances you can claim as medical expenses.

Drugs and medical devices bought under Health Canada’s Special Access Program – the amounts paid for drugs and medical devices that have not been approved for use in Canada, if they were purchased under this program. For more information, visit Health Canada .

Insulin or substitutes – prescription needed.

Liver extract injections for a person with pernicious anaemia – prescription needed.

Medical cannabis (marihuana) – the amounts paid for cannabis, cannabis oil, cannabis plant seeds, or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in subsection 264(1) of the Cannabis Regulations ). The patient must be a holder of a medical document (as defined in subsection 264(1) of the Cannabis Regulations). The Cannabis Regulations require that the patient be registered as a client of the holder of a licence for sale and require the patient to make their purchases from the holder they are registered with.

Where a patient has a registration certificate that allows them to legally produce a limited amount of cannabis for their own medical purposes, the cost of growing and producing cannabis for medical purposes (other than the cost of cannabis plant seeds and cannabis), such as pots, soil, nutrients, and lights, is not an eligible medical expense.

Prescription drugs and medications that can lawfully be obtained for use by the person only if prescribed by a medical practitioner. Also, the drugs or medications must be recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner (except vitamin B12 ).

Vaccines – prescription needed.

Vitamin B12  therapy for a person with pernicious anaemia (either by injections, pills, or other methods) – prescription needed.

Service animals

The cost of a specially trained animal to assist in coping with an impairment for a person who is in any of the following situations. The person:

• is profoundly deaf
• has a severe and prolonged physical impairment that markedly restricts the use of their arms or legs
• is severely affected by autism or epilepsy
• has severe diabetes (for expenses incurred after 2013)
• has a severe mental impairment (for expenses incurred after 2017). The animal must be specially trained to perform specific tasks that assist the person in coping with the impairment. An animal that only provides emotional support is not considered to be specially trained for a specific task

In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses.

Reasonable travel expenses for the person to go to a school, institution, or other place that trains them in handling such an animal (including reasonable board and lodging for full-time attendance at the school) are eligible expenses. The training of such animals has to be one of the main purposes of the person or organization that provides the animal.

Services and fees

This section identifies the services and fees you can claim as medical expenses.

Ambulance service to or from a public or licensed private hospital.

Certificates – the amount paid to a medical practitioner for filling out and providing more information for Form T2201 and other certificates.

Deaf-blind intervening services used by a person who is blind and profoundly deaf when paid to someone in the business of providing these services.

Dental services – paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Electrolysis – only amounts paid to a qualified medical practitioner. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Hospital services – public or private, that are licensed as hospitals by the province, territory, or jurisdiction they are located in.

Laboratory procedures or services including necessary interpretations – prescription needed.

COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory.

Medical services by medical practitioners – to verify if a specific profession is recognized by a province or territory for the purposes of claiming medical expenses, go to Authorized medical practitioners for the purposes of the medical expense tax credit .

Medical services outside of Canada – if you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital. A "licensed private hospital" is a hospital licensed by the jurisdiction that it operates in.

Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s tax return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $3,282).

Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Nurse – the amount paid for services of an authorized nurse.

Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Premiums paid to private health services plans including medical, dental, and hospitalization plans. They can be claimed as a medical expense, as long as 90% or more of the premiums paid under the plan are for eligible medical expenses.

Reading services used by a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services. Also, you can claim the cost of any related interpretation or diagnosis – prescription needed.

Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed.

Travel expenses

This section explains which travel expenses you can claim as medical expenses.

Expenses you can claim

To claim transportation and travel expenses, all of the following conditions must be met:

• 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 for 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.

If you have travel expenses related to medical services and you also qualify for northern residents deductions (line 25500 of your tax return), you may be able to choose how to claim your expenses. For more information, see Form T2222, Northern Residents Deductions .

At least 40 kilometres

If you had to travel at least 40 kilometres (one way) from your home to get medical services, you may be able to claim the public transportation expenses you paid (for example, taxis, bus, or train) as medical expenses. Where public transportation is not readily available, you may be able to claim vehicle expenses.

At least 80 kilometres

If you had to travel at least 80 kilometres (one way) from your home to get medical services, you may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses. This may include travelling outside Canada.

Meal and vehicle expenses

You can choose to use the detailed or simplified method for calculating meal and vehicle expenses. If you use the detailed method, you have to keep all receipts and records for your 12-month 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 or call the CRA's Tax Information Phone Service at 1-800-267-6999 .

Accommodations

You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Expenses you cannot claim

If you traveled less than 40 kilometres from your home to get medical services, you cannot claim travel expenses as medical expenses. You also cannot claim travel expenses if you travel only to pick up a device or medication.

Paul lives in St-Hyacinthe and had to travel over 40 kilometres one way (but less than 80 kilometres) to Montréal to get medical services because similar services were not available within 40 kilometres of his home. He had to use his vehicle because no public transportation was readily available.

Paul can claim his vehicle expenses. He can choose the detailed or simplified method to calculate the amount to claim on his tax return.

Maria had to travel with her son Michael from Sydney to Halifax (over 80 kilometres one way) to get medical services for herself. Maria’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Maria took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Halifax to get medical services.

The day after they arrived in Halifax, Maria checked into the hospital for surgery and had to stay for two weeks .

Michael stayed in a hotel nearby and during the day, helped her with meals and personal care at the hospital. Michael drove his mother back to Sydney afterwards.

Maria can claim all reasonable travel expenses for herself and her son while en route, to and from Halifax and for the two-week period of medical services in Halifax.

Jennifer had to travel from Prince Rupert to Vancouver (over 80 kilometres one way) to get medical services. Her husband Stephen drove her there. Jennifer stayed in the hospital in Vancouver for three weeks but Stephen drove back to Prince Rupert after dropping her off at the hospital. Jennifer’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Jennifer took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Vancouver to get medical services.

Stephen came to visit Jennifer once during her three-week stay in the hospital. When Jennifer was ready to go home, Stephen drove to Vancouver to take her home.

Jennifer can claim reasonable travel expenses for herself and her husband for the trip from Prince Rupert to Vancouver and then for the drive back home. However, neither Jennifer nor Stephen can claim any expenses for the trip Stephen made to visit Jennifer in the hospital.

John had to travel from Winnipeg to Germany (over 80 kilometres one way) to get medical services. He flew there and back, and stayed at a hotel for one week while he received the services from a medical practitioner.

Since similar medical services were not available near his home, John took a direct travelling route, and it was reasonable, under the circumstances, for him to travel to Germany to get medical services.

John can claim all reasonable travel expenses for himself while en route, to and from Germany and for the one week period of medical services in Germany.

Common medical expenses you cannot claim

There are some expenses that are commonly claimed as medical expenses in error. The expenses you cannot claim include the following:

• athletic or fitness club fees
• birth control devices (non-prescription)
• blood pressure monitors
• liposuction
• hair replacement procedures
• filler injections (for removing wrinkles)
• teeth whitening

A cosmetic surgery expense may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease;

• diaper services
• health plan premiums paid by an employer and not included in your income
• liquid meal replacement products
• mobile applications that help a person manage their blood glucose level (without actually measuring it)
• nebulizer to turn liquid medicine into a fine mist that can be inhaled
• organic food
• over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner (except vitamin B12 )
• personal response systems such as Lifeline and Health Line Services
• provincial and territorial plans such as the Alberta Health Care Insurance Plan and the Ontario Health Insurance Plan (for a complete list of non-eligible plans, go to Lines 33099 and 33199 – Eligible medical expenses you can claim on your return )
• radon testing (for example, a radon test kit or the services of a radon measurement professional) or a radon mitigation treatment system (including installation)
• the part of medical expenses (including travel expenses) for which you can get reimbursed, such as reimbursements from a private insurance

If you are filing your tax return electronically or on paper, do not send any supporting documents. Keep them in case the CRA asks to see them later.

Receipts must show the name of the company or individual to whom an expense was paid. Receipts for attendant care or therapy paid to an individual should also show the individual’s social insurance number.

Receipts should also show the purpose of the payment, the date of payment, the name of the patient, and, if applicable, the medical practitioner who prescribed the purchase or gave the service.

In addition to receipts, the CRA may ask to see proof of payment, such as bank or credit card statements. If you are claiming amounts for a dependant who is 18 or older, the CRA may ask you for proof of support, such as a lease agreement or grocery receipts.

Digital services for individuals

The CRA’s digital services are fast, easy, and secure!

My Account lets you view and manage your personal income tax and benefit information online. Use My Account throughout the year to:

• view your benefit and credit information and apply for certain benefits
• view your notice of assessment or reassessment
• view uncashed cheques and request a replacement payment
• change your address, phone numbers, direct deposit information, marital status, and information about children in your care
• manage notification preferences and receive email notifications when important changes are made to your account
• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit, and your first home savings account (FHSA) participation room
• track the progress of certain files you have submitted to the CRA
• make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee. For more information on how to make a payment, go to Payments to the CRA
• view and print your proof of income statement
• manage authorized representatives and authorization requests
• submit documents to the CRA
• submit an audit enquiry
• link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account
• manage Multi-factor authentification settings

To sign in to or register for the CRA's digital services, go to:

• My Account if you are an individual
• Represent a Client if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account.

For more information, go to Email notifications from the CRA .

For more information

If you need help.

If you need more information after reading this guide, go to  Eligible medical expenses you can claim on your tax return or call 1-800-959-8281 .

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-8281 .

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists .

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999 .

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354 .

If you use an operator-assisted relay service , call the CRA's regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file an objection if you disagree with an assessement, determination, or decision.

For more information about objections and related deadlines, go to File an objection .

CRA Service Feedback Program

Service complaints.

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, see the Taxpayer Bill of Rights .

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

• Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact information .
• If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor.
• If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback . For more information on how to file a complaint, go to Submit a service feedback .

If you are not satisfied with how the CRA has handled your service related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsperson .

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel that you were treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint .

For more information about complaints and disputes, go to Reprisal complaints .

Acoustic coupler

Air conditioner

Air filter, cleaner, or purifier

Altered auditory feedback devices

Ambulance service

Assisted breathing devices

Attendant care expenses

Audible signal devices

Baby breathing monitor

Bathroom aids

Bliss symbol boards

Blood coagulation monitors

Bone marrow transplant

Braces for a limb

Braille note-taker devices

Braille printers, synthetic speech systems, large print-on-screen devices

Breast prosthesis

Cancer treatment

Cannabis – see Medical cannabis (marihuana)

Catheters, catheter trays tubing

Certificates

Computer peripherals

Construction expenses – see Renovation or construction expenses

Cosmetic surgery

Deaf-blind intervening services

Dental services

Devices or software

Dialysis (kidney machine)

Diapers or disposable briefs

Driveway access

Drugs and medical devices bought under Health Canada’s Special Access Program

Egg and sperm freezing and storage

Elastic support hose

Electrolysis

Electronic bone healing device

Electronic speech synthesizers

Electrotherapy devices

Environmental control system (computerized or electronic)

Extremity pump

Fertility-related procedures  

Glasses – see Vision devices

Group home – see Attendant care and care in a facility

Hearing aids

Heart monitoring devices

Hernia – see Truss for hernia

Hospital bed

Hospital services

Hot tub – see  Whirlpool bath treatments

Ileostomy and colostomy pads

Infusion pump

Injection pens

Insulin or substitutes

In vitro fertility program

Kidney machine – see Dialysis (kidney machine)

Laboratory procedures or services

Large print-on-screen devices

Laser eye surgery

Lift or transportation equipment

Liver extract injections

Medical cannabis (marihuana)

Medical devices bought under Health Canada’s Special Access Program – see Drugs and medical devices bought under Health Canada’s Special Access Program

Medical services provided by qualified medical practitioners

Medical services provided outside of Canada

Moving expenses

Needles and syringes

Note-taking services

Nursing home – see Attendant care and care in a facility

Optical scanners

Organ transplant

Orthodontic work

Orthopaedic shoes, boots, and inserts

Osteogenesis stimulator (inductive coupling)

Ova – see In vitro fertility program

Ova freezing – see Egg and sperm freezing and storage

Oxygen and oxygen tent

Oxygen concentrator

Page turner devices

Personalized therapy plan

Phototherapy equipment

Premiums paid to private health services plans

Pre-natal and post-natal treatments

Prescription drugs and medications

Pressure pulse therapy devices

Radon testing

Reading services

Real-time captioning

Rehabilitative therapy

Renovation or construction expenses

Respite care expenses – see Attendant care and care in a facility

School for persons with an impairment in physical or mental functions

Sign-language interpretation services

Software – see Devices or software

Sperm – see In vitro fertility program

Sperm freezing – see Egg and sperm freezing and storage

Standing devices

Surrogate mother – see Fertility-related procedures

Syringes – see Needles and syringes

Talking textbooks

Teletypewriters

Television closed caption decoders

Transportation equipment – see Lift or transportation equipment  

Treatment centre

Tutoring services

Vehicle device

Vision devices

Visual or vibratory signalling device

Vitamin B12

Voice recognition software

Volume control feature (additional)

Walking aids

Walking cast – see Braces for a limb

Water filter, cleaner or purifier

Whirlpool bath treatments

Page details

How to claim CRA medical travel expenses for 2023

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.

Record the distance of travel, calculate your mileage according to the province in which you reside. (2021 rates):

Example: 55¢ x 160km = $88.00; you may claim $88.00 as an eligible medical expense.

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 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.

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

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 53 cents a kilometer – so they were also able to claim $46.64 for travel expenses (there and back).  An alternative is to submit gas receipts for the dates of travel service.

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:

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

Write off 100% of your medical expenses

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

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

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If devices mentioned above have not been purchased directly from a doctor, dentist, nurse or hospital , make sure you have something in writing from your medical practitioner to indicate that the device is medically required.

If you're not sure if your medical expense qualifies, follow the links below to Canada Revenue Agency information.

Cannabis as an Eligible Medical Expense

Income tax act s. 118.2(2)(u), cannabis regulations s. 264(1).

Previously, the cost of cannabis products could be eligible for the medical expense tax credit (METC) when they were purchased for a patient for medical purposes as per the Access to Cannabis for Medical Purposes Regulations , under the Controlled Drugs and Substances Act .

With the legalization of cannabis, as of October 17, 2018, eligible medical expenses include, for a patient who is the holder of an appropriate medical document , the cost of cannabis, cannabis oil, cannabis plant seeds or cannabis products purchased for medical purposes from a holder of a licence for sale for medical purposes of cannabis products. The individual purchasing the cannabis product must be registered as a client of the holder of a licence for sale.  This measure was included in Bill C-97 which received Royal Assent in June 2019.  See Licensed cultivators, processors and sellers of cannabis under the Cannabis Act .

Cannabis-related Definitions under the Cannabis Regulations s. 264(1):

Cosmetic procedures, taxtips.ca resources, canada revenue agency (cra) resources.

 - Details of medical expenses

Meal and vehicle rates used to calculate travel expenses for medical travel for each province - 2022 rates will be available in 2023

Income Tax Folios:

Revised: March 22, 2024

Medical expenses you don’t want to forget to claim in 2022.

7 février 2022.

Medical expenses are one of the most (if not the most) overlooked non-refundable tax deductions. Most Canadians know that they can claim some of their medical expenses, but many are unsure of what and how much they can claim.

In this article, we’ll go over what medical expenses are tax deductible, common expenses you can claim, and who you can claim medical expenses for.

To jump ahead in this article, click on the section that you need:

What counts as a medical expense?

Common medical expenses.

Commonly missed medical expenses..

Who can you claim medical expenses for?

What counts as medical expenses for tax purposes?

When it comes to medical expenses you can claim, we understand this can be a confusing area. You can claim eligible medical expenses on your return if the expenses were:

• Paid by you or your spouse (common-law partners included).
• Paid in any 12-month period ending in 2021.
• Not claimed by you or by anyone else in 2020.

You can also claim all amounts paid, even if they weren’t paid in Canada. You can claim medical expenses for any 12-month period ending in 2021 and that you haven't already claimed in 2020. For example, for the 2021 tax year, you could claim expenses paid in 2020 and in 2021.

You can claim all or a portion of the medical expenses for which you’ve not been or will not be reimbursed . For example, let's say your health insurance plan reimbursed you for 80% of your medical expenses, you can only claim the remaining 20% on your return.

This brings us to the next question: what are eligible medical expenses? We’ll break this section down into two parts:

• Common medical expenses
• Commonly missed medical expenses

It’s important to make sure your expense is eligible in your province or territory. The Canada Revenue Agency (CRA) does admit that its list isn’t exhaustive.

To search a medical expense by name, or to see if you require a prescription, you can check out the CRA Medical Expense Chart .

Some common medical expenses can include:

• Prescription medication and drugs, although this doesn’t include over-the-counter medication.
• Amounts charged by medical practitioners (although the types of medical practitioners that qualify will vary depending on your province or territory, so double check on the CRA website ).
• Bathroom aids (grab bars, grips, and rails).
• Hearing aids.
• Hospital care.
• Travel expenses to receive medical care outside your community if you travel more than 40 kilometres and the medical services are not available where you live.
• Insulin, needles, syringes to treat diabetes.
• Contact lenses, including equipment and materials for using contacts.
• Private health insurance premiums for medical care coverage.
• Medical Cannabis (the amounts paid for cannabis, cannabis oil, cannabis plant seeds, or cannabis products) if registered with a licensed supplier.
• Service animal costs which can include including food and veterinarian care.
• Ambulance service to or from a public or licensed private hospital.

It’s worth noting that you’ll need to hold on to your receipts when you claim these costs. If you file a paper return, you’ll have to attach your receipts. But it’s also good practice to save all your receipts if you file electronically in case the CRA requests them at a later date.

Now, we get that understanding which medical expenses are eligible in the eyes of the CRA isn’t easy. Some medical expenses that improve the life of someone living with a medical condition can qualify as a valid expense for tax purposes. But bear in mind that some of these might require a doctor’s prescription.

Such expenses can include:

• Birth control pills prescribed by a doctor.
• Renovation or construction costs to help with access or greater mobility within one’s home, but certain conditions apply.
• Cosmetic and plastic surgery that is reconstructive or medical in nature (for example, artificial teeth, nose reconstructive surgery if resulting from an accident or disfiguring disease).
• Appliances like a furnace or air conditioner where it is prescribed because of a severe chronic respiratory ailment or immune system disorder.
• Gluten-free products for those with celiac disease.
• Tutoring for children with disabilities.
• Prescription sunglasses.

The same rules about holding on to your receipts would apply here too. So, unless you’re filing a paper return (in which you would have to attach all your receipts), hold on to any receipt in case the CRA requests to review them.

Who can I claim medical expenses for?

You can claim medical expenses for:

• Your spouse or common-law partner or
• Your or your spouse’s children under the age of 18
• Other relatives who depend on you for support (such as your or your spouse’s child or grandchild over 18, parent, grandparent, brother, sister, uncle, aunt, niece, or nephew) – these are claimed under the dependant’s section in H&R Block’s tax software. Refer to our online Help Centre article for more information on claiming medical expenses for other dependants.

Still have a few more questions about how to claim medical expenses, or who should claim medical expenses and more? Check out our Help Article on medical expenses for more details!

Still have a couple of questions about medical expenses or feeling ready to file your return? H&R Block is here to help you get the most out of your return in whichever way is most comfortable for you. Choose from one of four convenient ways to file: File in an Office , Drop-off at an Office , Remote Tax Expert , or Do It Yourself Tax Software .

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Medical travel expenses, in this article, medical travel expenses you can claim, how to claim medical mileage from the cra.

You can claim a range of expenses for medical-related costs from the CRA. An important cost you can deduct on your tax return is medical travel expenses when you drive or use public transport to reach a medical centre that provides the medical care you need.

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You can claim medical mileage from the CRA if you travel over 40 kilometres in one direction in order to receive medical attention. In order for your mileage to qualify, you must observe the following rules from the CRA:

• You weren’t able to receive the medical care you needed near your home
• You took a reasonably direct route to the medical facility
• It was reasonable for you to travel to the specific medical facility in order to receive the needed medical service

You can claim mileage with your own car or a rented one, as well as any public transport costs such as bus, taxi and train fares if that was your mode of transportation.

The CRA provides two methods with which you can claim medical travel expenses - the simplified and detailed methods.

With the simplified method , you can use a flat per-kilometre rate to claim medical travel expenses. Each province and territory has a different cents per kilometre rate. With the detailed method, you can claim your actual medical travel expenses.

You can only use one method during a tax year.

If you use the simplified method for claiming medical travel expenses, it is highly recommended that you keep track of your medical mileage, as the CRA may ask for proof of your claim.

If you decide to use the detailed method in order to claim medical travel expenses, you will need to keep all receipts related to your medical mileage. These can include gas, fuel, oil, tyres, insurance, maintenance and repairs receipts for your vehicle, and bus, taxi and train tickets. You also need to keep track of your mileage, including your total mileage and mileage related to medical purposes.

If you use your vehicle to travel for medical purposes, you can find the percentage of medical mileage by dividing your medical travel by the total travel for the year. You will be able to claim a percentage of your fixed and variable costs to maintain and drive your vehicle equal to the percentage of medical travel you had during the year. For example, if 3% of your total kilometres were for medical purposes, you will be able to claim 3% of your vehicle expenses during the year.

Learn more about medical travel and other medical expenses you can claim and see the flat per-kilometre rates for the simplified method.

Do you also use your vehicle for work-related travel? See our CRA guide on mileage allowance and deductions where you’ll learn how to claim work-related travel and what records you need to keep.

How to automate your mileage logbook

Automate your logbook

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By Jason Heath, CFP on February 23, 2021 Estimated reading time: 3 minutes

You may be able to claim these commonly overlooked medical expenses on your tax return

Several medical expenses are eligible for a tax credit. Here are a few Canadians should consider at tax time. 

Whether you do your own taxes or enlist professional help, you want to avoid leaving money on the proverbial table. Yet, a number of medical expenses are commonly overlooked by taxpayers when filing their tax returns.

Medical expenses may be eligible for a federal non-refundable tax credit on your tax return. To be eligible, expenses must exceed a limit of 3% of your net income, subject to a maximum threshold of $2,397 for 2020 (applies to income of $79,900 and above). Provincial and territorial non-refundable tax credits have maximum thresholds ranging from $1,637 to $2,503. 

Here are some common medical expenses you may be able to claim on your 2020 income tax return:

Health plans

Premiums you pay for medical and dental plans, as well as the out-of-pocket (co-pay) portion of medical expenses submitted to the plan are eligible. Premiums paid by payroll deduction may be reported on your T4 slip in the “other information” section in box 85 or on your final pay stub for the year. 

Gluten-free products

For those with celiac disease, the incremental cost of gluten-free products for that person (not their whole family) is a medical expense. The eligible expense is the product cost minus the cost for a comparable product with gluten, so takes a bit of work to calculate. 

Travel expenses

The cost of driving or taking public transportation to obtain medical services is eligible, if the required travel is at least 40 kilometres one way. In order to qualify, substantially equivalent services must not be available closer to your home. 

Moving expenses

For a person who has a severe and prolonged impairment of their mobility, up to $2,000 for a move to housing that is more accessible or allows them to be more functional or mobile is eligible. The provincial limit is $2,982 for Ontario residents. 

Foreign medical services

Medical services provided outside Canada, including amounts paid to a medical practitioner at a public or private hospital may qualify. 

Private school

Costs for a school that has special staff, facilities or equipment that is necessary due to a child’s physical or mental impairment may qualify. A medical practitioner or the principal must certify the need. 

A tutor’s services for someone with a learning disability or impaired mental function can be claimed if the expense is paid to someone not related to the person. A medical practitioner must certify in writing that the services are necessary. 

Renovation or construction costs

The costs must relate to changes that give someone better mobility or functioning within their home due to a severe and prolonged impairment in their mobility. The costs must be reasonable, not normally incurred by someone with normal physical development, and not normally expected to increase the value of the home.

Furnace replacement

Specifically, the cost of installing a n electric or sealed combustion furnace to replace a furnace that is neither of these, due to a taxpayer’s severe chronic respiratory ailment or immune system disorder, may be permitted.

Medical expenses Canadians cannot claim

Some common expenses that do not qualify are: 

• Parking or other travel costs to go to an appointment less than 40 kilometres from your home 
• Over-the-counter medications
• Supplements and vitamins (other than vitamin B12 when prescribed for pernicious anaemia)
• Cosmetic surgery (unless related to congenital abnormality, injury resulting from an accident or trauma, or a disfiguring disease)

For more information about eligible medical expenses you can claim on your tax return, the Canada Revenue Agency provides a list of common medical expenses here .  

Jason Heath is a fee-only, advice-only Certified Financial Planner (CFP) at Objective Financial Partners Inc. in Toronto. He does not sell any financial products whatsoever.

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Interesting that the cost of replacing a furnace is considered a medical expense for someone with respiratory problems. Does that also extend to the cost of radon remediation systems? In 2020, we spent over $3,000 on a radon remediation system for our home. Our radon readings prior to the installation of the equipment was more than double the Canadian safety standard allowable exposure. Radon gas is the leading cause of lung cancer in non-smokers.

Can I deduct as a medical expense the $3,000 cost to install a radon remediation system?

Thanks for the question. We invite you to email your question to [email protected] , where it will be considered for a future response by one of our expert columnists. For personal advice, we suggest consulting with your financial institution or a qualified advisor.

In February 2020, while on vacation in Mexico, I suffered a stroke & was hospitalized for 2 days before being released and requested to return to Canada immediately. Although I had out of country medical insurance there was a deductible and I also suffered a ‘currency conversion’ loss between the amount I paid for my hospitalization and the insurance refund. Can I claim either/both the deductible & the currency exchange loss as medical expenses on my tax return?

Thank you for the question. We invite you to email your question to [email protected] , where it will be considered for a future response by one of our expert columnists. For personal advice, we suggest consulting with your financial institution or a qualified advisor.

I have to have a lower molar replaced, can I claim this expense? thank you

Can I deduct the cost of an MRI (private clinic) on my taxes?

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Making a Claim for Medical Expense Travel Credits in Canada

by dellendo | Income Tax Return Preparation

Making a Claim for Medical Expense Travel Credits

Taxpayers can use the medical expense tax credit to offset taxes paid or owed. If you paid for healthcare, you may be allowed to deduct them from your taxes and benefits.

• Details of medical expenses

Medical Expense Tax Credit 

• Eligible medical expenses

CRA Medical Expenses in Canada

Canada is the world second largest country. In addition to its immense size, some of the country’s most attractive places to reside are found in rural communities. Traveling long distances for medical care is a hassle, and it’s an issue if you live outside of a big city. If you have to travel for your treatment, you may be able to claim travel expenses on your tax return according to the Canadian government.

A range of costs incurred when traveling for medical treatment, as well as those incurred on behalf of your spouse or family, may be eligible for tax deductions. All reimbursements will cover travel, food, and housing costs for the patient and an escort, if needed. To help with tax season, let’s consider the allowable deductions and how to claim them.

How far must I travel to qualify for Medical Expense Travel Credits?

It is likely that you have spent a lot of money on parking at a hospital in the past, so be prepared for that expense. When traveling for medical treatment, parking charges are not deductible unless you travel more than 80 kilometers.

When submitting a claim to the CRA for transportation and travel expenses, it is necessary to meet the following requirements:

• In your neighborhood there were no comparable medical services.
• You avoided detours and followed the shortest route.
• It was appropriate for you to go to the place you did in order under the circumstances to acquire such medical care.

If you take public transportation to travel more than 40 kilometers (one way) for medical treatment, you may be entitled to claim the costs (eg. bus, train, or taxi fare). Even if you don’t use public transportation, you may be able to deduct the cost of your car.

If you traveled more than 80 kilometers (one way), you can deduct your automobile expenses, as well as your housing, meals, and parking fees, from your tax return.

If a medical professional has determined that you cannot travel without assistance, you may be able to claim reimbursement for expenses incurred by someone who traveled with you as a caretaker.

How does the CRA calculate vehicle costs?

If you need to drive to get medical attention, you can claim expenses such as gasoline, oil, license fees, insurance, maintenance and repair costs, and replacement parts on your tax return. Depreciation, provincial taxes, and loan charges are all considered tax-deductible expenses in the United States.

There are two techniques to determining automobile expenses: the complete methodology and the streamlined method. The comprehensive technique is the more thorough approach. If you select the detailed option, you will be required to keep track of the total amount of kilometers driven over a 12-month period. Assess the relationship between the overall cost of your vehicle and the number of kilometers travelled for medical treatment.

You can deduct half the cost of your car on your tax return, for example, if you drive 10,000 kilometers in a year, with 5,000 kilometers of those being for medical treatment (which was more than 40 kilometers away).

You may easily calculate how many miles you traveled throughout the 12-month period in which you choose to seek medical attention by following this straightforward procedure. Calculate the distance traveled by multiplying the distance traveled by the provincial rate that is in effect. Tariffs vary by province or territory and are subject to change on a yearly basis. The document is available on the website of the Canada Revenue Agency.

Keep all of your receipts for future Canada Revenue Agency inspection applications, regardless of whether you choose a detailed or a simple approach (CRA).

What are the Accommodations Policies?

• To be eligible for payment for housing and food you must have covered more than 80 km for medical care.
• Receipts are based on accommodation claims and only stay costs, including taxes, are reimbursable. No additional price is included for items like room service, movies and telephone calls.

What is the process for claiming meals?

• You must have gone more than 80 kilometers to be eligible for food refunds from CRA. You have the possibility, as well as with car costs, to choose the detailed manner or the simplified method.
• You must keep track of the actual cost of each meal with the detailed way.
• You can deduct up to $17 for each meal up to $51 a day including sales tax and up to a maximum of $17 per meal for people who choose for the simpler option.
• Keep in mind whether you employ the detailed technique or the simplified method always to save receipts.

Travel Partners / Companions

You may be entitled to deduct the expenses of your spouse or common-law partner, as well as any other person who travels with you, as part of the tax credit for medical expenses if they accompany you on your journey. To include these charges, your doctor or other authorized practitioner must present you with a certificate showing that you were unable to travel alone at the time the incident happened.

When you meet certain qualifications, you may be able to cover the costs of transportation, lodging, and meals for your travel companion, depending on how far you traveled for medical care.

Travel outside of Canada’s borders

In addition to being able to claim expenditures incurred while out of the country, qualified medical expenses for traveling within Canada may also be reimbursed. Every single one of the following requirements must be met:

• Practitioners must have the legal right to practice in the country where they work. When it comes to hospitalizations, the institution must be either public or privately licensed private.
• The program requires that the health-care services you receive be unavailable in your neighborhood and that you travel to seek them.

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Medical Expenses

Important : Do not enter any medical expense amounts that you’ve already entered in box 85 of your T4 page or box 135 of your T4A page. H&R Block's tax software will automatically claim these amounts for you on your return. You only need to enter, on this page, the medical expenses that you haven’t entered anywhere else on your return .

You can claim medical expenses for:

• Your spouse or common-law partner or
• Your or your spouse’s children under the age of 18
• Your dependants (such as your or your spouse’s child or grandchild over 18, parent, grandparent, brother, sister, uncle, aunt, niece, or nephew) – these are claimed under the dependant’s section in H&R Block’s tax software. Refer to our online help centre article for more information on claiming medical expenses for other dependants.

You can claim medical expenses for any 12-month period ending in 2023 and which have not already been claimed in 2022 . For example, for the 2023 tax year, you could claim expenses paid in 2022 and in 2023 .

You can claim all or a portion of the medical expenses for which you’ve not been or will not be reimbursed . For example, let's say your health insurance plan reimbursed you for 80% of your medical expenses, you can only claim the remaining 20% on your return.

Note : The medical expenses you’re claiming can’t be used to calculate any other credit, including the disability supports deduction .

Some common eligible medical expenses include:

• Medical services provided by qualified medical practitioners (includes diagnostic, therapeutic or rehabilitative services provided by a medical practitioner acting within the scope of his or her professional training)
• Fees paid to a medical practitioner to complete health and disability forms
• Dentist and dental services
• Prescription drugs and medication
• Medical marihuana, including marihuana plants or seeds, cannabis or cannabis oil if you’re authorized to possess these substances, for your own medical use (under the Access to Cannabis for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act)
• Ambulance service to or from a hospital
• Prescription eyeglasses and prescription contact lenses
• Laboratory tests and x-rays
• Diabetic testing supplies
• Premiums for private health insurance plans, including those you paid through payroll deductions (premiums for mandatory provincial health plans, such as the British Columbia medical services plan, are not claimable)
• Travel expenses paid to access medical services that was at least 40 km away from your home
• Cost to adapt a van to transport a person who needs a wheelchair
• Expenses paid to conceive a child (such as lab tests, cost of medical services, and prescription drugs for fertility-related procedures). Generally, any amounts paid for a surrogate mother are not eligible. If you’re a resident of Québec and paid for in vitro fertilization treatment services in Québec, you can’t claim this expense as a medical expense on your Québec return. Instead, complete the TP-1029.8.66.2-V: Tax Credit for the Treatment of Infertility form to claim the cost of the in vitro fertilization treatments.

Note : Refer to the CRA website for a complete list of eligible medical expenses and the documentation you’ll need to claim these.

The amount you can claim for your medical expenses is the total expenses you paid minus either 3% of your net income or $2,635 , whichever is less.

If you are filing a return with your spouse or common law partner, you cannot split medical expense amounts . You can, however, choose who you’d like to claim the entire amount(s).

Tax tip : It is usually more beneficial for the person with the lower income to claim the amount.

To choose who will claim the medical expenses on the Wrap-Up tab, under Final Review , click Optimized Credits .

Select Yes in response to the question, Do you want to make any changes in the table above? (such as changing the optimized amounts or choosing not to claim a credit) and then indicate who will claim the medical expenses.

If you’re eligible to claim the federal medical expenses amount, you’re also entitled to claim a corresponding provincial tax credit, which might vary in amount depending on the province or territory you live in:

• British Columbia
• New Brunswick
• Newfoundland and Labrador
• Northwest Territories
• Nova Scotia
• Prince Edward Island
• Saskatchewan

Yes. According to the CRA, if you or a family member suffer from a prolonged mobility impairment and moved to a house that’s more accessible or functional, you can claim reasonable moving expenses (up to $2,000). Having said that, these amounts can only be claimed as a medical expense as long as they haven’t been claimed as moving expenses on your, or someone else’s return.

If you travelled more than 40 km one way from your home to get medical services, you’ll be able to claim certain expenses as medical expenses on your tax return.

Note : Expenses paid for travel less than 40 km one way are not eligible for this tax credit.

For example, if you travelled more than 40 km but less than 80 km one way to get medical services, you can claim the cost of the public transportation expenses (for example, taxis, bus, or train).

If you travelled more than 80 km one way from your home, you can claim the cost of travel expenses such as accommodations, meals, and parking.

In both cases, you can claim your travel expenses if:

• Similar medical services were not available near your home
• You took a reasonably direct route to get to the medical services
• It is reasonable for you to travel to that place for the medical services

If you also qualify for the northern residents deduction , you might be able to choose how to claim your expenses. Refer to the CRA website for more information on the northern residents deduction.

Yes. If you were required to pay premiums for Québec's public prescription drug insurance plan (RAMQ) in 2022 , you can claim these contributions as a medical expense on your 2023 federal return. To do this, enter the amount from line 447 of your 2022 Québec return in the field on the Medical expenses page.

Follow these steps in H&R Block’s 2023 tax software to claim eligible medical expenses for yourself or your spouse or common-law partner , or for your dependant child under 18 .

• Under the CREDITS heading, select the checkbox labelled Medical expenses and click Continue .
• When you arrive at the Medical expenses page, enter your information into the tax software.

You'll only see a difference in your refund or tax owing amount if you have a significant amount of medical expenses. Your medical expenses must be more than $2,635 , or 3% of your net income (whichever is less) for the amount to make a difference to your refund or tax owing.

For example, let’s say your 2023 net income is $30,000. On October 1, 2023 , you paid $300 for prescription glasses and that was your only medical expense for the year. Since your medical expense is less than 3% of your net income, entering this amount on your 2023 tax return won’t make a difference to your refund or tax owed.

2023 Net income = $30,000

2023 Medical expenses = $300

$30,000 X 3% = $900

$300 - $900 = –$600 -- a negative amount can’t be claimed

However, since medical expenses paid in any 12-month period ending in the tax year are claimable, you might be able to combine the above expense amount with other medical expenses you’ll have next year and claim it on that year’s return.

$2,000 - $900 = $1,100 -- your 2024 claimable medical expenses amount

You might see an amount for medical expenses on your return, even if you didn’t enter it on the Medical expenses page in H&R Block’s tax software. This occurs if you paid premiums to a private health services plan through your payroll and this amount was included in box 85 of your T4 slip or box 135 of your T4A slip.

These amounts qualify as medical expenses and H&R Block’s tax software automatically claims them for you when you enter them on the T4 or T4A page of your return.

If you or your spouse or common-law partner received fertility treatment in 2023 from a licensed medical practitioner or infertility treatment clinic in Manitoba, you might be able to claim the Manitoba Fertility Treatment Tax Credit , equal to 40% of the costs of treatment. You can claim up to $20,000 for a maximum of $8,000 per year. There’s no limit on the number of treatments you can claim, as long as the amount claimed isn’t more than the maximum yearly amount.

Note : Either you or your spouse can claim this tax credit but it can’t be split between you both.

You can claim the Manitoba Fertility Treatment Tax Credit if:

• You’re a resident of Manitoba on December 31
• You or your spouse paid for fertility treatments in 2023 and
• The fertility treatment is given by a Manitoba licensed medical practitioner or fertility treatment clinic located in the province

Note : You can’t claim a credit for fertility treatments outside of Manitoba but you can claim any costs from follow-up treatments by a Manitoba physician.

Some examples of treatments that you can claim include:

• Ovulation Induction
• Therapeutic Donor Insemination (TDI)
• Hyperstimulation/Intrauterine Insemination (HS/IUI)
• In Vitro Fertilization (IVF)
• Frozen Embryo Transfer

Keep in mind, this isn't a complete list of eligible treatments. Click here to see which expenses and treatments are eligible.

Note : You can only claim eligible expenses that weren’t reimbursed to you already (for example, by a private health care coverage).

Follow these steps in H&R Block's 2023 tax software:

Before you begin, make sure you tell us that you lived in Manitoba on December 31, 2023 .

• Under the CREDITS heading, select the checkbox labelled Medical expenses , then click Continue .
• When you arrive at the page for Medical expenses , enter your information into the field labelled Amount paid to a fertility clinic or licensed physician in Manitoba for infertility treatment services .
• Do you have low income and high medical expenses? You might qualify for a separate Refundable medical tax expense supplement . (CRA website)
• Québec medical tax expense supplement (Revenu Québec website)

Got feedback? We'd love to hear from you!

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©2023, H&R Block Canada, Inc. All rights reserved. Content provided in reference to H&R Block’s 2023 tax software.

www.hrblock.ca | Terms and Conditions | Privacy | DIY Tax Software | Remote Tax Expert | 2024-04-03 5:18 PM

CRA says you'd better be working from home to claim home-office expenses

Jamie Golombek: A visiting nurse who kept a home office argued he should be able to claim office expenses, but CRA, judge disagreed

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Article content

If you’re an employee who’s in the process of preparing their 2023 tax return, you’ll no doubt soon come to realize that there’s not much tax planning we can do to reduce the tax payable on our employment income, all of which appears on a T4 slip.

CRA says you'd better be working from home to claim home-office expenses Back to video

But if you do incur various expenses for which you aren’t reimbursed by your employer, including expenses for a home office , you may be able to claim a deduction on your return for such expenses.

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Typical deductible employment expenses (if unreimbursed) can include: certain food, beverage and entertainment expenses; out-of-town lodging; parking; office supplies; allowable motor vehicle expenses; and even advertising and promotion expenses. Of course, to be entitled to deduct employment expenses, an employee needs to obtain a copy of a properly completed and signed Form T2200 , Declaration of Conditions of Employment from their employer.

A tax case decided in March involved the deductibility of employment expenses, specifically, those related to the use of a home office and a motor vehicle. The taxpayer was appealing reassessments of his 2015, 2016, 2017 and 2018 taxation years in which the Canada Revenue Agency reduced or denied certain expenses claimed in each of those years.

The taxpayer, a visiting registered nurse, was simultaneously employed by four separate employers in 2015 and three separate employers in 2016, 2017 and 2018. His job was to provide nursing services to individuals in their own homes, or in a retirement or nursing home. During the tax years under review, he provided nursing services six days one week and four days the next week on a rotating basis. Each week included two or three seven-hour night shifts during which he was on standby for patients who required urgent care.

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The night before each workday, his employers would provide a schedule of the patients he was to visit the following day. The taxpayer estimated he visited between 10 and 30 patients during a day shift, and he worked an average of 40 to 45 hours per week, plus the two to three seven-hour night shifts.

Each employer paid the taxpayer a fixed amount for each patient visit, regardless of the nursing services provided. He travelled daily from his south-central Ontario community to visit patients in the Greater Toronto Area. As his various employers didn’t provide him with a place to work, he maintained a home office in his basement, with a fax machine and office supplies, where he held telephone consultations with other medical professionals (for example, doctors) regarding patients, stored medical supplies provided by his employers, and stored the medical records of patients under his care.

To support his claim for home office and vehicle expenses, he submitted copies of the T2200 forms issued by his various employers for each of the taxation years under review, which showed varying percentages of home-office use, from a low of 15 per cent for one employer and “up to 50 per cent” for another, depending on the tax year.

To be entitled to deduct home-office expenses, an employee must be “required by the contract of employment” to maintain such an office as certified by the employer on the T2200. It must also be either where the employee “principally” (more than 50 per cent of the time) performs their duties of employment or, alternatively, used exclusively to meet customers on a regular and continuous basis in the course of employment. (Note that for the 2023 tax year, the CRA said you can claim home-office expenses if your home workspace is where you principally worked for a period of at least four consecutive weeks during 2023.)

The taxpayer argued that since the percentages issued by his employers on the T2200s added up to more than 50 per cent in total, he ought to be allowed to write off his home-office expenses. The CRA disagreed, saying the use of a home office must be determined for each employment, and the percentage of use for each of the separate employments in issue “cannot be simply added together.”

The judge agreed, noting that “based on the T2200s, the total home-office activity would always be 50 per cent or less of all relevant activity because at no time does the percentage of home-office activity for an employer exceed 50 per cent of total activity.” In addition, due to the nature of the taxpayer’s employment activities (caring for patients in their home or in a nursing or retirement home), this “strongly suggests that the greater part of the taxpayer’s employment activities do not take place at his home office. Rather, the taxpayer’s use of his home office is ancillary to and in support of the performance of his nursing duties at other locations.”

The taxpayer also deducted various automobile expenses in each year, which were denied. Under the Income Tax Act, to be able to deduct vehicle expenses as an employee, you must normally be required to work away from your employer’s place of business or in different places, and you must be required to pay your own automobile expenses, as certified on the T2200.

In addition, you must not be the recipient of a “non-taxable” allowance for motor vehicle expenses. An allowance is considered non-taxable when it is solely based on a “reasonable” per-kilometre rate. (For 2023, the Canada Revenue Agency considers a reasonable rate to be 68 cents per kilometre for the first 5,000 kilometres driven, and 62 cents/km after that. In the territories, the rate is four cents/km higher.)

The taxpayer may have been entitled to claim some of these as valid expenses, but he was unable to supply any evidence to back up the expenses he had claimed. He testified he had previously provided the records to the CRA by registered mail, but the CRA never received them, and he was unable to provide any backup documentation in court.

This proved to be fatal for the taxpayer’s claim. “Maintaining books and records is an ongoing obligation in a self-assessing system and the taxpayer’s failure to do so … made it impossible for him to meet the evidentiary burden…to demolish the (CRA’s) assumptions” about the denied expenses,” the judge said citing a prior case.

Jamie Golombek , FCPA, FCA, CFP, CLU, TEP, is the managing director, Tax & Estate Planning with CIBC Private Wealth in Toronto. [email protected] .

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How to Document Meal and Travel Expenses

There are certain deductions available to all taxpayers that allow meal and travel expenses to be claimed. If you have to travel for medical purposes , have moving expenses because you moved to be closer to your place of work or school, or travelled from a prescribed Northern Residents zone, you can claim expenses using either the detailed or simplified method.

Before travelling, it’s important to choose the detailed or simplified method for tracking your expenses.

Documenting Meal Expenses – Detailed Method

The first way to document your meal expenses is with the detailed method. If you use this method, you need to keep all your receipts and claim the actual amount you spent. Keeping receipts every time you dine out can be a lot of work, and the CRA expects actual receipts for your business expenses, not bank or credit card statements. Bank and credit card statements only prove that a payment was made – it doesn’t verify the nature of the expense. For this reason, also, you need to keep the detailed receipt , not just a credit or debit card transaction slip. Consider keeping a file folder and putting all your receipts there. You might also consider charging all your meal expenses on one credit or debit card as it makes adding up your expenses for the tax year a lot easier.

Documenting Meal Expenses – Simplified Method

The second way you can document your meal expenses is the simplified method. As the name suggests, it makes documenting your meal expenses a lot easier since you don’t have to worry about keeping every single receipt (although the CRA still recommends keeping receipts in case you are asked to provide documentation). Under the simplified method, you can claim a flat amount per meal. A claim of $23 per meal to a maximum of $69 per day was allowed for meals.

Documenting Travel Expenses – Detailed Method

Similar to meal expenses, there are two ways to document your travel expenses. The first is to document your vehicle expenses with the detailed method. If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred for  Moving Expenses  or for  Northern Residents Deductions  during the tax year ; or during the 12-month period you choose for Medical Expenses .

When you use this method, you have to tally how many kilometres you’ve driven during the year, along with how many kilometres you’ve driven specifically for expenses incurred for medical and moving, or the deduction for northern residents. Your claim for vehicle expenses is prorated based on your total travel distance. For example, if you travelled 5,000 kilometres in your car during the 12 month period, and 40 percent was for medical expenses, you are allowed to claim 2,000 kilometres (40 percent) of your travelling costs on your tax return.

Documenting Travel Expenses – Simplified Method

You can also document your travel expenses using the simplified method. As with meal expenses, there’s less paperwork to worry about as you don’t need to keep every single receipt, although the CRA still might ask you to provide some documentation to back up your claim.

The simplified method allows you to claim for a flat amount per kilometre for travel expenses for medical, moving or the deduction for northern residents. You have to tally how many kilometres you’ve driven during the year specifically for expenses incurred for medical and moving or the deduction for northern residents. As with the detailed method, you can deduct vehicle expenses incurred during the year or the 12-month period ending in the year you claim medical expenses.

The per kilometre rates are different for each province or territory and to figure out the amount you’re able to claim, you must multiply how many kilometres you’ve driven by the rate in the province or territory where your travel started . Current and prior year rates can  be found here: Canada Revenue Agency: Meal and Vehicle Rates Used to Calculate Travel Expenses .

What Edition of TurboTax Is Right for Me?

Answer a few simple questions on our  product recommender  and we can help guide you to the right edition that will reflect your individual circumstances.

You can always start your return in  TurboTax Free , and if you feel the need for additional assistance, you can upgrade to any of our paid editions or get live help from an expert with our Assist & Review or Full Service *. But don’t worry, while using the online version of the software when you choose to upgrade, your information is instantly carried over so you can pick up right where you left off.

*TurboTax Live™ Full Service is not available in Quebec.

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