Travel Expenses (At Least 80 km)

Are travel expenses (at least 80 km) CRA eligible in Canada?

Yes. Reasonable travel expenses — including meals, accommodation, and parking — for medical travel of at least 80 km are CRA-eligible medical expenses when equivalent care is unavailable locally. All four conditions must be met:

1. The patient travels to a place at least 80 kilometres from where they live to receive medical services.
2. Substantially equivalent medical services are unavailable in the patient's locality.
3. The patient takes a reasonably direct travel route.
4. It is reasonable in the circumstances for the patient to travel to that place.

This is broader than the 40 km rule: at 80 km, meals, accommodation, parking, and other reasonable travel costs all qualify in addition to transportation. Because a Health Spending Account reimburses CRA-eligible medical expenses, qualifying medical travel of at least 80 km is eligible for HSA reimbursement.

What Qualifies

• Reasonable meals incurred during travel of at least 80 km to receive medical services unavailable locally
• Accommodation (hotel, motel) when an overnight stay is necessary for the medical trip
• Parking fees at the medical facility or during the trip
• Vehicle expenses calculated using either the detailed method (the medical-travel share of actual operating and ownership expenses, supported by receipts and records) or the simplified method (qualifying kilometres multiplied by the CRA cents-per-kilometre rate for the province or territory where the travel begins)
• Transportation, meals, and accommodation for one accompanying person when a medical practitioner certifies in writing that the patient cannot travel alone

What Does Not Qualify

• Travel when equivalent medical services are available in the patient's locality
• Luxury accommodation upgrades beyond a reasonable amount
• Non-medical travel costs bundled with a medical trip

Good to Know

• Vehicle and meal expenses can be calculated using either the detailed method or the simplified method. The simplified vehicle calculation uses the CRA cents-per-kilometre rate for the applicable year and the province or territory where the travel begins. The simplified meal calculation uses the CRA per-meal rate, subject to its daily maximum. Check the CRA's current meal and vehicle rates used to calculate travel expenses.
• Accommodation and parking require receipts regardless of the method used for vehicle and meal expenses. The simplified method does not require detailed vehicle or meal receipts, but keep a record of the qualifying kilometres and supporting trip documentation. The CRA may ask for evidence supporting the claim.

Frequently Asked Questions

Are travel expenses of at least 80 km CRA eligible?

Yes. Reasonable transportation, meals, accommodation, and parking for medical travel of at least 80 km qualify under paragraph 118.2(2)(h) of the Income Tax Act, provided the four CRA conditions are met.

Can I claim 80 km medical travel through my HSA?

Yes, qualifying medical travel expenses of at least 80 km are reimbursable through a Health Spending Account.

Should I use the detailed or simplified method for expenses?

Either method is accepted by the CRA. The detailed method uses actual expenses supported by receipts and records. The simplified method uses the applicable CRA cents-per-kilometre rate for vehicle expenses and the per-meal rate, subject to a daily maximum. Accommodation and parking always require receipts. Keep a travel log and supporting trip documentation under either method.

Can a companion claim meals and accommodation too?

Yes. If a medical practitioner certifies in writing that the patient cannot travel alone, one accompanying person's transportation, meals, and accommodation expenses are all eligible under the 80 km threshold.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Transportation and travel expenses". Vehicle and meal calculations use the CRA's meal and vehicle rates used to calculate travel expenses.