Mileage for Medical Expenses

Did you know that you can claim travel expenses if you have to receive treatment that is not available to you within 40 kilometres of your residence?

The cost that is deductible can be public transportation (e.g. taxi, bus, or train) or vehicle expenses if public transportation is not readily available. You can claim travel using the detailed method or the simple method. The “detailed” method is complex because you are required to keep a record of all of your vehicle expenses incurred in a 12 month period and then claim the medical expense based upon the kilometres traveled on medical trips compared to the total kilometers driven in the year. In the case of the simplified method, you simply multiply the number of kilometers driven for medical trips by a specified cost (for 2010 the rate allowed in Ontario was $.55 per kilometre).

On trips that are 80 kilometres or more, the cost of the meals and lodging can be claimed as well. For meals, you can claim a flat amount per meal (currently $17 per meal with a $51 daily maximum per person). You must keep your receipts for lodging.

Please contact your Wilkinson & Company LLP advisor if you have any questions.