You travel expenses may be qualified for medical expense tax credit if you have to travel at least 40 kilometers (one way) from your home to obtain medical services. You can claim the public transportation expenses you paid, such as taxis, bus, or train, or vehicle expenses where public transportation is not readily available.
Accommodation, meal, and parking expenses
You may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses if you have to travel at least 80 kilometers (one way) from your home to obtain medical services.
Expenses of an attendant
You can also claim the transportation and travel expenses of an attendant who accompanied you if a medical practitioner certifies in writing that you were incapable of traveling alone to obtain medical services.
The following conditions must be met for transportation and travel expense to be qualified as medical expenses:
- substantially equivalent medical services were not available near your home; you took a reasonable direct traveling route; and
- it is reasonable, under the circumstances, for you to have traveled to that place for those medical services.
How to calculate meal and vehicle expenses?
You can choose to use the detailed method or the 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.