Ambulance Service

Is ambulance service CRA eligible in Canada?

Yes. Ambulance services are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). No prescription, written certification, or Form T2201 is required. Because ambulance services are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Emergency ambulance transport to a hospital or medical facility
• Inter-facility ambulance transfers ordered by a physician
• Medically necessary ambulance transport where the patient cannot be safely moved by other means
• The full cost of the ambulance service, including any fees charged by the service provider

Frequently Asked Questions

Is ambulance service CRA eligible?

Yes. The CRA explicitly lists ambulance service as an eligible medical expense with no conditions or restrictions beyond the service being a medically necessary ambulance transport.

Can I claim ambulance service through my HSA?

Yes. Ambulance services are METC eligible and can be reimbursed through your HSA.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Transportation and travel expenses".