CRA Medical Expense Tax Credit (METC) Travel Cost Deductions | NationRules
Home/Canada/Taxes/Medical Travel Deductions
Medical Deductions

Medical Travel Expense Deductions

Understand the 40km and 80km rules for claiming medical travel mileage, meals, and hotels.

Travel Cost Deductions Calculator

Input your travel details to estimate your eligible medical tax write-offs:

Understanding the 40km & 80km Thresholds

The CRA evaluates travel eligibility using two distinct distance benchmarks:

  • 40 Kilometers (Vehicle Expenses): If you travel at least 40km one-way to a clinic, you can claim your mileage. You can use the **detailed method** (saving all gas receipts) or the **simplified method** (using the CRA provincial flat rate per kilometer, which is usually easier and requires no receipts, only a travel log).
  • 80 Kilometers (Meals & Lodging): If you travel at least 80km one-way, you can claim mileage, meals, and accommodations (e.g. hotel stays). For meals, you can use the simplified method, claiming a flat **$23 per meal** (up to a maximum of **$69 per day**) without keeping receipts.
  • Accompanying Caregiver: If a medical practitioner certifies in writing that you are unable to travel alone (due to physical/mental restrictions), you can also deduct the travel, meal, and hotel costs of one accompanying caregiver.
Official Government References & Sources

This guide compiles official CRA medical travel deduction rules sourced directly from:
CRA Medical Expense Tax Credit - Travel Expenses: canada.ca/medical-travel-expenses

Deduction Benchmarks
Min Distance (Mileage)40 km (One-Way)
Min Distance (Meals/Hotel)80 km (One-Way)
Simplified Meal Rate$23/meal ($69/day)
Record Keeping6 Years Logbook