People with MS who have travelled outside of Canada for procedures and services such as the CCSVI procedure or stem cell procedure may be eligible to claim, as a medical expense, the cost of the procedure as well as travel to the medical practitioner or medical facility.

The following provides basic information about the medical expense tax credit and the steps needed to claim the tax credit to reduce the total income tax that is owed when you file your taxes. Please contact your own tax or financial advisor for individual advice.

In addition to medical expenses, you may be able to claim other expenses, such as:

1. Cost of an attendant;


2. Cost of that attendant’s travel, if one is required;


3. Premiums paid for private health plans that covered the cost of medical expenses.

Medical services expenses

• Medical services must be performed by a medical practitioner licensed in the jurisdiction where the services are provided and the services have to be provided in a medical facility licensed in that jurisdiction.


• Canada Revenue Agency advises if there is doubt as to whether the medical practitioner or medical facility qualifies for purposes of the Income Tax Act, you should obtain complete information. For example, obtain details of the professional qualifications of the medical staff in attendance and of the medical or remedial care given.


• Be sure to keep all receipts to support the medical expense claim.


• You cannot claim as a medical expense, any expenses that have been reimbursed, e.g., by an insurance company, but as mentioned above, you may be able to claim the premiums paid for private health plans that covered the cost of medical expenses.

Travel and transportation expenses

• To qualify for a claim for your travel expenses, you must have a qualified medical practitioner verify that substantially equivalent medical services are not available locally. This means a visit to your own physician or another medical practitioner who can certify that the same procedure is not available locally, or anywhere else closer than where you went for treatment.  You will be required to verify you couldn't have gone somewhere closer and why it was reasonable to go where you chose to go.


• Travel costs (plane fare, hotel, bed and breakfast, taxi, rental car, car insurance, etc.) can be claimed as part of the medical expense if you have to travel more than 80 kilometres to obtain substantially equivalent medical services that are not available locally. The route must be reasonably direct. 


• You can also claim travel expenses for someone to accompany you if a medical practitioner certifies in writing that you are unable to travel without assistance. (This may not have to be a Canadian physician, as in some circumstances, there may not be anyone who can certify this until you are attended by someone at the remote treatment site.)  It may be possible to claim attendant care for this individual if they attended to you and met the criteria for claiming attendant care (see RC4064 Medical and Disability Related Information guide in the list of resources below for a discussion about attendant care claims.)


• Generally speaking, transportation, such as the cost of taxis, in the out-of-Canada locale is an eligible cost for the medical expense claim as long as the transportation is for the person receiving the treatment and for the accompanying companion, if that person is required.


• If you rent a car, record the distance travelled to and from your point of entry to your accommodation and back to the exit point. Make sure you keep separate any travel for personal purposes. 


• If you use your own vehicle, it's possible to claim the distance travelled for the medical travel portion on a “simplified” method rather than a “detailed” method. See more information see the links to the Canada Revenue Agency website at the end of this article.


• Meals may also be claimed on either a detailed method with receipts or a simple method of $17 per meal, maximum $51 per day, per person, including the accompanying person should this person be certified to accompany you.  See more information see the links to the Canada Revenue Agency website at the end of this article.

The tax information provided here may not consider all possible complications and should be considered as general advice only. Please contact your own tax or financial advisor for individual advice.

Additional resources
For more detailed information, see the following links on the Canada Revenue Agency website:

Introduction to travel expenses for the purposes of claiming the medical expenses tax credit
www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwbltrvl-eng.html

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

Guide to Medical and Disability Related Information, RC4064
www.cra-arc.gc.ca/E/pub/tg/rc4064/README.html

Medical expenses section as found in the Income Tax Act S. 118.2(2)
See S. 118.2(a) for a description of claiming medical procedures
laws.justice.gc.ca/en/I-3.3/section-118.2.html

Definition of medical practitioners referred to as found in the Income Tax Act S. 118.4(2)
laws.justice.gc.ca/en/I-3.3/section-118.4.html

Wording regarding how to claim transportation expenses in the Income Tax Act S. 118.2(g) and (h)
laws.justice.gc.ca/en/I-3.3/section-118.2.html

http://mssociety.ca/en/information/taxTips_medicalcredoutsidecan.htm