Claiming Travel and Transportation Costs for Medical Care in Canada

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Illustration explaining how to claim travel and transportation costs for medical care in Canada, showing 40 km and 80 km distance rules, eligible transportation, meals, accommodation, mileage calculations, and record-keeping.
Medical travel expenses you can claim depend on how far you travel for care.


Sometimes getting medical care means more than just paying for the appointment itself. If you had to travel a distance to receive medical treatment, some of those travel and transportation costs may be claimed as eligible medical expenses on your tax return.

This post explains, in plain language:

  • When medical travel costs qualify

  • How distance affects what you can claim

  • Which expenses are allowed

  • How meals and vehicle costs are calculated

  • What records you should keep

When Can You Claim Medical Travel Expenses?

You may be able to claim travel and transportation costs only if all of the following apply:

  • The medical service was not available near your home

  • You travelled to get medical care for yourself or an eligible dependent

  • The trip was made using a reasonably direct route

  • The expenses were not reimbursed by insurance or another program

If these conditions aren’t met, the travel costs generally do not qualify.

Why Distance Matters

The CRA applies different rules depending on how far you had to travel to receive medical care.

There are two key distance thresholds:

  • 40 kilometres (one way)

  • 80 kilometres (one way)

What you’re allowed to claim depends on which threshold applies to your situation.

Travel and Transportation Expenses by Distance

🚗 If You Travelled 40 km or More (One Way)

You may be able to claim transportation costs only, such as:

  • Public transit (bus, subway, train)

  • Taxi or rideshare

  • Vehicle expenses (if you drove)

At this distance, meals and accommodation are not allowed.

🚙 If You Travelled 80 km or More (One Way)

You may be able to claim:

  • Transportation costs

  • Meals

  • Accommodation (such as a hotel)

These claims must still be reasonable and directly related to receiving medical care.

Simple Comparison Table: Distance Matters

Distance Travelled (One Way)Transportation CostsMealsAccommodation
Less than 40 km❌ Not allowed❌ Not allowed❌ Not allowed
40 km or more✅ Allowed❌ Not allowed❌ Not allowed
80 km or more✅ Allowed✅ Allowed✅ Allowed

What Counts as Transportation Costs?

Transportation costs may include:

  • Public transit fares

  • Taxi or rideshare receipts

  • Vehicle expenses if you used your own car

If you drove, you can claim vehicle expenses using one of two methods:

  • Simplified method

  • Detailed method

The method you choose affects how much documentation you need.

Claiming Vehicle Expenses (If You Drove)

Simplified Method

  • Uses CRA-approved per-kilometre rates

  • No need to track actual gas, repairs, or insurance

  • You must still track distance travelled

Detailed Method

  • Based on actual vehicle expenses

  • Requires detailed records and receipts

  • Expenses are prorated based on medical-use kilometres

CRA meal and vehicle rates are published annually and can be found here:
👉 https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25500-northern-residents-deductions/meal-vehicle-rates-used-calculate-travel-expenses.html

Claiming Meal Expenses (80 km or More)

Meals can only be claimed when the 80 km rule is met.

You can claim meals using:

  • A simplified flat rate, or

  • Actual meal costs (with receipts)

The simplified method:

  • Uses CRA’s daily meal rate

  • Does not require receipts

  • Still requires proof of travel and distance

You must choose one method and apply it consistently.

Can You Claim for Someone Else?

You may be able to claim medical travel expenses for:

The same distance rules apply.

Medical Expense Threshold Still Applies

Medical travel expenses are part of your total medical expenses and are subject to the usual rule:

You can only claim the portion of medical expenses that is more than the lesser of:

  • 3% of your net income, or

  • The CRA’s annual dollar limit

This applies even if the travel costs are otherwise eligible.

What Records Should You Keep?

Keep documents that support:

  • The medical appointment (date and location)

  • Distance travelled

  • Transportation receipts

  • Accommodation receipts (if applicable)

  • Meal calculations (if using the simplified method)

  • Proof the service was not available locally

You don’t submit these with your return, but the CRA may ask for them later.

CRA Reference Information

The CRA’s detailed guidance on medical travel expenses can be found here:
👉 https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return/details-medical-expenses.html#trvllss40

Final Thoughts

Medical travel costs can add up quickly — especially for people living far from specialized care. When the distance requirements are met, these costs can help reduce your tax bill.

The key is:

  • Knowing the distance rules

  • Claiming only what’s allowed

  • Keeping good records

Coming Soon

To keep this guide simple, we’ll cover these topics separately:

  • Attendant care expenses

  • Disability Tax Credit eligibility

  • Caregiver tax credits for disabled or infirm dependents

If you’re unsure if you can claim travel and transportation costs for medical care, it’s worth getting guidance before filing. Book your 15-minute consultation or call us today.

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