2012 Medical Travel Rates


January 3rd, 2013

Here are the medical expense travel rates that can be used on your 2012 tax return, if you choose to use the simplified rate.

Province or territory Cents/kilometre
Alberta 50.0
British Columbia 49.5
Manitoba 47.0
New Brunswick 49.0
Newfoundland and Labrador 52.0
Northwest Territories 58.0
Nova Scotia 50.5
Nunavut 58.0
Ontario 55.0
Prince Edward Island 49.5
Quebec 57.0
Saskatchewan 45.0
Yukon 61.5 

www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns248-260/255/rts-eng.html

The meal rates didn’t change at all; it’s still a flat $17.00 per meal.

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Most people probably already know you can claim travel to medical appointments, as a medical expense on your tax return.  What was less clear, was what about if you were travelling to take care of a family member that was hospitalized?  I’ve had clients who travel back and forth to a medical centre, to assist with a family member who is either critically ill or maybe going through rehab.   Since these people weren’t transporting the actual patient, it was far from clear whether these “visits” could be claimed as a medical expense.

A court case that was released yesterday brought some clarification.  A certain gentleman named Bill Jordan made frequent trips to care for his wife in the hospital, and also a rehab center.  He claimed these trips as a medical expense on his tax return.  The Canada Revenue Agency denied these costs, and it ended up in Tax Court.

In the Tax Court, Justice Woods ruled that these costs should be allowed, as he felt that Mr. Jordan’s visits significantly contributed to his wife’s recovery.

I would still urge caution in claiming hospital “visits” as a medical expense.  First, you need to remember that these costs must meet the normal medical travel criteria.  Second, you need to be able to prove that these trips were of significant important to the patient’s recovery.  Nevertheless it is always nice to see a taxpayer win like this, especially since this will help clear up the medical travel rules somewhat.

 

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When you are calculating a mileage claim for certain tax deductions, like medical expenses or moving expenses, you are allowed to use a simplified method to determine your mileage costs.  The simplified method lets you use a flat per-kilometre rate.

For 2011, these rates can be found here:

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns248-260/255/rts-eng.html

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Medical travel rates 2009


January 20th, 2010

If you need to travel more than 40 kms one way to obtain medical services, and those services are not available closer to your home, you are allowed to claim your travel costs as a medical expense.  The Canada Revenue Agency allows you to claim a simplified, cents per kilometre travel rate.  Each year they announce the mileage rates for the different provinces.

If you need to travel more than 80 kms, you can also claim a meal at a flat rate of $17.00/meal, no receipts needed.

For 2009, the mileage rates can be found at:

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns248-260/255/rts-eng.html


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