If medical treatment is not available within 40 km of your home (one way), you may claim mileage to reach it. If it’s over 80 km one way, you may also claim parking, meals, and accommodation (receipts required for parking and lodging).
If the patient cannot travel alone (e.g. for medical or practical reasons), meals can be claimed for up to two people, the patient and one companion-provided the travel and meals are tied to appointments. CRA may require written confirmation from a doctor stating the patient needed a driver.
Medical Travel Instructions & Worksheet
Two ways to claim
Simplified Method
- No receipts needed.
- Keep records of kilometers driven and number of meals.
- CRA reimburses:
- A flat rate per kilometer (varies by province; includes parking).
- $23 per meal, up to $69/day per person (2024 rate).
Detailed Method
Receipts required for:
- Meals
- Parking
- Accommodation
Claim the actual cost paid.
Example:Meet, our dedicated tax guru once pulled a back muscle while trying to file a stack of T 4 slips taller than his office plant. Realizing the only thing more misaligned than his spine was the CRA’s online portal at tax time. Meet sought help. His doctor referred him to a specialist 85 km away. He drove himself there and back, stopping at a gas station to refuel his car and his stomach. Meet recorded his trip below.
If Meet’s friend Finn Financial drives him to help keep his back comfortable, his meals can be claimed too. The number of meals would change from 2 to 4 and Meet would place a ✓ under “Companion.” Best of all? Meet’s spine and bottom-line are feeling more aligned.
Important: Keep records like medical referrals, appointment confirmations, mileage logs, parking and accommodation receipts.