Travel Expenses (Less Than 40 km)
Travel expenses for medical trips under 40 km are not eligible under the METC or for HSA reimbursement
Are travel expenses under 40 km CRA eligible in Canada?
No. The CRA's medical travel deduction requires a minimum distance of 40 kilometres from the patient's home to the place where medical services are received. Under paragraph 118.2(2)(g) of the Income Tax Act, transportation costs qualify only where the patient travels at least 40 km and substantially equivalent services are unavailable locally. Travel for shorter distances does not meet this threshold and is not an eligible medical expense. As a result, travel under 40 km is not reimbursable through a Health Spending Account.
What Does Not Qualify
- Taxi or rideshare to a medical appointment less than 40 km away
- Personal vehicle gas expenses for a short trip to a nearby clinic
- Public transit fare for a local medical appointment
Frequently Asked Questions
Are travel expenses under 40 km CRA eligible?
No. The CRA requires a minimum travel distance of 40 km for medical transportation costs to qualify as eligible medical expenses under paragraph 118.2(2)(g).
Can I claim short local medical travel through my HSA?
No. Travel expenses under 40 km are not CRA-eligible medical expenses and are not reimbursable through a Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Transportation and travel expenses".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.