cra travel allowance per km

CRA Mileage Rate 2024: Guide to Tax-Free Vehicle Allowances For Business Travel

Cra mileage rate 2024.

Are you an employee, small business owner, or self-employed individual looking to understand the rules and regulations of CRA mileage rate this 2024 ? Canadian taxpayers need to be aware of what they can expense on their taxes as entertainment, such as meals or kilometres travelled in a car.

We will discuss all relevant to ensure you maximize your deductions for businesses travelling while remaining compliant.

Key Takeaways

• 70¢ per kilometre for the first 5,000km driven
• 64¢ per kilometre after that
• 74¢ per kilometre for the first 5,000km driven
• 68¢ per kilometre after that

Changes to the CRA mileage rate for 2024

When reimbursing employees for business travel, the Canada Revenue Agency (CRA) has set out a specific set of rules that employers must adhere to. Canadian taxpayers should be aware of these rules when managing their business expenses to avoid any penalties from the CRA.

The 2024 standard CRA mileage rate per kilometre is currently 70 cents with a 4-cent per kilometre reduction after the first 5,000 kilometres driven yearly.

Here’s the CRA’s Automobile Allowance Rates for the past five years:

You can report any tax-subjected automobile allowances paid to employees or officers on Form T2200 Declaration of Conditions of Employment .

Employers can claim input tax credits based on reimbursements made for these expense claims but must ensure they keep detailed records alongside invoices related to any incurred costs.

Businesses must recognize reimbursement requirements, as failure to comply could result in CRA-implemented fines and other financial penalties, which will financially affect both employers and their staff.

What is CRA mileage allowance and tax-free vehicle allowance in Canada?

The CRA mileage rates are a guide set by the Canada Revenue Agency to reimburse taxpayers for vehicle expenses incurred for business use. They calculate the deductible expenses related to operating a vehicle for business, medical, moving, or charitable purposes. Taxpayers can use these rates to calculate their deductible vehicle expenses when filing their income tax returns.

How to use the 2024 CRA mileage rate and automobile allowance: Salaried workers, Self-employed, and Employers

Mileage reimbursement rules for salaried workers.

Employees may be eligible to claim allowable motor vehicle expenses on their income tax return if they incurred these expenses under the terms of their employment contract. For instance, if an employer agrees to reimburse travel expenses for using one’s personal vehicle for work-related tasks.

However, it’s essential for employees to maintain accurate records and evidence to substantiate that the kilometers claimed were indeed for business purposes.

Mileage Reimbursement Rules for Self-employed

Self-employees can also deduct business-related vehicle expenses. This also applies to personal cars used for business purposes such as purchasing supplies for your businesses, meeting with clients, attending conferences, or visiting customers. Other expenses may also include:

• License and registration fees
• Fuel and oil expenses
• Insurance fees
• Maintenance and repairs expenses
• Leasing costs
• Capital cost allowance

The allowance will be deducted in the annual tax returns. But remember, self-employees must keep receipts and invoices in order to get deductions. Expenses incurred for personal use of their personal vehicle will not be eligible for coverage under the allowance.

Mileage Reimbursement Rules for Employers

There is no law mandating that employers must compensate employees for using their personal vehicles for business purposes – this depends on individual company policies or contracts.

Nevertheless, implementing a mileage allowance using Canada Revenue Agency (CRA) standards can make a job offer more attractive to potential employees, as it compensates for their personal vehicle usage.

With a CRA mileage allowance, employers are obliged to cover employees’ work-related vehicle expenses. This reimbursement also provides a tax benefit for the company. To qualify as legitimate and tax-deductible, the reimbursement should:

• Cover the yearly amount of kilometres driven solely for business purposes
• Be based on a reasonable per-kilometre rate or slightly lower than the official CRA vehicle allowance rates
• Be for the employee who hasn’t already been reimbursed for the same use of their vehicle.

If these conditions are met, the mileage reimbursement is considered a non-taxable benefit for employees.

Eligibility For CRA Mileage Rate 2024 And Tax-Free Vehicle Allowances

The CRA provides rules and regulations for claiming tax-free vehicle allowances and mileage rates when travelling for business purposes.

You are also eligible if you use your car to attend conventions, seminars or meetings, and other activities with work-related purposes away from home. But travelling from your home to your normal place of work is not considered business-related driving.

The type of transportation used is essential—employees using public transport, such as buses and subways, do not qualify for any reimbursements. At the same time, those who choose personal cars will receive a predetermined per-kilometre rate (according to the CRA standard mileage rate as shown above).

4 Types Of Business Travel Eligible For CRA Mileage Rates And Tax-Free Vehicle Allowances

• Regular Work Locations
• Temporary Work Locations
• Home Office as a Regular Work Location
• Commuting to Work

Whether travelling for regular work locations, temporary work locations, home office or commuting to work, you’ll find everything you need to know about the CRA mileage rates and tax-free vehicle allowances here.

Canada Revenue Agency (CRA) defines regular work location as any workplace that the employee visits at least once a week on a sustained basis for a purpose related to their employment.

It includes both long-term and short-term job positions or assignments. The employer must be able to provide sufficient proof of attendance; records such as timesheets should help demonstrate this.

In addition, travel expenses associated with these locations are only eligible for reimbursement if they are located more than 80 km (one way) from the primary place of business or residence of the employee.

For example, an accountant who works in Toronto but travels to Ottawa each weekend would likely qualify for CRA mileage rate reimbursements since it’s more than 160 km one way between cities—even if he has not been assigned there permanently yet.

Any work location other than an employee’s regular place of employment is considered a “temporary” work location and would be eligible for mileage rate and tax-free vehicle allowances.

According to CRA guidelines, temporary locations last up to four weeks or have been pre-approved by the employer in writing. Considering all surrounding circumstances, the employer must demonstrate why the travel was reasonable.

Any expenses related to this travel, such as lodging, meals, allowance and specific motor vehicle rates, can be deducted from income if proven to be necessary business or relocation expenses incurred during that journey.

• Home Office As A Regular Work Location

Home offices may qualify for either CRA mileage reimbursement or tax-free vehicle allowance when it is determined to be a regular work location.

To qualify as a regular work location, the home office must be used for working with clients or customers more than 50% of the time each month and must meet specific criteria, such as having private entrances, separate telephone lines and an exclusive portion of the residence dedicated solely for business activities.

• Commuting To Work

Commuting expenses incurred while travelling to and from work regularly are usually not eligible for mileage rate or tax-free vehicle allowance benefits under the CRA.

However, Canadian taxpayers can claim certain commuting expenses for business activities associated with their job or profession that require them to travel and attend industry events or other such engagements away from their workplace.

To be eligible, the primary purpose of this travel must be generating income by performing duties related to your job/profession rather than commuting between home and work.

LEARN MORE: How to Find the Best Tax Accountant Near Me

Mileage Reimbursement Implications

Tax implications.

In Canada, tax deductions are available to businesses for business travel expenses, including mileage and car allowances. Mileage allowance paid to employees or officers is treated as a taxable benefit subject to the employer’s income tax withholding at source.

If an employee is provided with the use of a company car, this will be presented as part of their salary, and taxes will be deducted accordingly. For employers, eligible expenditure on providing car allowances to employees may also qualify for input tax credits if applicable according to prevailing rules in each province or territory.

Accurate tracking and record-keeping are essential when claiming CRA mileage rates and tax-free vehicle allowances for business travel. Recent changes have been implemented regarding the supporting documentation that employers must keep to claim certain deductions from their business’s income taxes relating to these types of expenses (e.g., a detailed log that includes the date of travel, route taken, and distance travelled).

If you need clarification about the tax implications, you can always consult a tax accountant who can help you with personal and corporate tax matters.

External Influences

• Economic Conditions : Rates might be adjusted to align with prevailing economic conditions.
• Cost of Fuel: Fluctuations in fuel prices may cause the allowance rate to increase or decrease.
• Inflation Rates: General inflation can affect the cost of vehicle maintenance, repairs, insurance, and other related expenses. CRA might adjust the mileage allowance accordingly.
• Policy Changes: Any new regulations regarding business expenses and reimbursements might necessitate changes to the allowance.
• Technological Advancements: The increase in electric and hybrid vehicles can affect the per-kilometre cost calculation regarding vehicle expenses, which could potentially impact the CRA mileage allowance.

3 Tips For Managing Business Travel Expenses and Mileage Tracking

– Provide clear guidelines for employees to follow when tracking and recording business travel expenses, such as keeping detailed records and utilizing technology.

1. Keep Detailed Records

Keeping detailed records of business travel expenses is essential for Canadian taxpayers. It helps to accurately calculate CRA mileage rates and tax-free vehicle allowances and avoid potential issues during an audit from the Canada Revenue Agency (CRA). Taxpayers need to keep records such as:

• Gas receipts

• Oil changes

• Car maintenance & repair costs

• Insurance payments

• Any other related out-of-pocket expenses

By keeping these mileage records, Canadian taxpayers can easily track their business travel expenses and ensure everything is accounted for correctly. Further, it provides evidence that any vehicle deductions are legitimate, so there are no problems or additional costs associated with CRA audits. Technology can also help Canadians monitor their spending by using various automatic mileage tracking tools, such as Driversnote’s expense reimbursement system and tracking tool – perfect for managing business trips abroad or just around town!

2. Use Technology To Track Vehicle Expenses

Technology can be a valuable tool for managing business travel expenses associated with CRA mileage rates and tax-free vehicle allowances. Mileage tracking apps and other tools can enable accurate record-keeping and precise calculations, which can help taxpayers claim total tax deductions. Keeping a detailed log of trips is still necessary, but using technology reduces the need for manual tracking of odometer readings while adding convenience.

Examples of mileage tracking apps include TripLog , MileIQ , QuickBooks Self Employed , etc. Additionally, businesses may install GPS units on employee vehicles to keep track of automobile-related expenses for various purposes, including deduction claims at year-end taxes or providing client billing information when required.

Using these apps or tools can make managing business travel expenses in different locations within Canada easier by automatically tracking all drives based on time spent driving as per kilometre rate set by the CRA standard mileage allowance (SMA). It saves time to manually enter odometer readings every time an individual travels between two points, ensuring that no detail remains unaccounted during tax filing or claiming expenditures from bosses/employers, respectively.

DISCOVER: Free Resources

3. Reimburse Employees Promptly

Employers must ensure that employees are reimbursed promptly and accurately for travel expenses on business trips to avoid any potential complications or legal ramifications.

Promptly reimbursing employees helps maintain employee morale and makes them feel empowered and valued, primarily if the employer guides them in navigating the expense system. Hence, they know exactly what to do when their reimbursements will be delivered and why it’s crucial.

According to Canadian tax laws, employers who provide an automobile allowance must maintain documents clearly outlining this arrangement and documenting all claims made by employees against it via an expense reimbursement form.

Furthermore, failure to automate the process in some way may lead to delays with repayment — another aspect that should be addressed in such arrangements.

• Understanding Provincial/Territorial Allowances and Mileage Rates in Canada

Canadian taxpayers are responsible for understanding the differences between federal and provincial/territorial allowances when claiming expenses related to business travel.

The CRA has a standard mileage rate of $0.70 per kilometre for the first 5,000 kilometres driven each year; however, some provinces or territories might have additional tax-free vehicle allowance amounts based on their accommodations, cost of living or other particular circumstances that could increase the amount an individual can claim up from CRA’s base rate.

CRA Mileage Rate 2024 Conclusion

As business travel can be complicated and expensive, understanding the CRA mileage rates and tax-free vehicle allowances is essential. Following the rules prescribed by the Canada Revenue Agency (CRA) can save time, money, and energy when preparing your taxes.

The key takeaway from this article is to keep records of all your travels—including destinations, distances travelled, and dates—and submit accurate expense reports for CRA mileage reimbursement or claim for a business vehicle allowance as per eligible criteria as soon as possible.

Common questions related to CRA Mileage Rates this 2024 And Tax-Free Vehicle Allowances For Business Travel relate to eligibility criteria for claiming deductions on taxes relating to business trips; applicability of different rates in various provinces/territories; use of technology tools for tracking expenses; etc., all of which have been addressed throughout this article.

It’s also essential to remember that expenses must adhere to guidelines set forth by the Canada Revenue Agency’s prescriptions for deductions to apply on personal income tax filings.

1. What are the CRA mileage rates for business travel?

The Canada Revenue Agency (CRA) sets a mileage rate for business travel for automobile and bicycle use. Currently, the kilometric rate is set at $0.70/km (2024)for taxis, cars or vans leased or owned by employees.

2. How do you calculate vehicle allowances provided by employers through CRA?

To calculate vehicle allowance amounts provided by employers using the CRA mileage rate, multiply an employee’s total business kilometres driven during a given tax year with the corresponding kilometric rate of ($0.70 per km 2024 for the first 5,000km and $0.64 thereafter). This amount should be included in Box 14 on their T4 slip from the employer to declare it as income when filing taxes every year unless the allowance meets certain criteria and is considered “reasonable.”

3 . Are car expenses covered under my prescribed mileage rates allowance?

Yes – once you met CRA’s conditions, reimbursed car expenses such as insurance costs and eligible lease payments are intended to be covered by your prescribed mileage rates allowance according to CRA guidelines.

Are you looking for assistance with your personal or corporate taxes? Look no further than CPA Guide. Our network of top accountants and accounting firms in Canada will help you find the best CPA to suit your needs. Get started today with CPA Guide .

Taxpayer finds himself on wrong side of CRA when claiming employee expenses

Jamie Golombek: Changes to how travel allowance was calculated and paid trip up B.C. boilermaker

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Article content

If you’re required to use your own vehicle for work, perhaps to visit clients or for other work reasons, most employers will reimburse you based on a per-kilometre basis and, provided the reimbursement is reasonable, it need not be included in your income for tax purposes.

Taxpayer finds himself on wrong side of CRA when claiming employee expenses Back to video

But a recent case shows what can happen when an employer provides its employees with an allowance that’s not entirely based on the actual kilometres the employee has driven.

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Before delving into this latest employment expense case , let’s review the general rules for deducting automobile expenses. If you’re an employee who needs to use your car for work, you must meet certain conditions in order to deduct some of your automobile expenses on your tax return.

CRA conditions

First, you must normally be required to work away from your employer’s place of business or in different places. Second, under your contract of employment, you must be required to pay your own automobile expenses, and this must be certified by your employer on a signed copy of CRA Form T2200, Declaration of Conditions of Employment.

Finally, you must not be the recipient of a “non-taxable” allowance for motor vehicle expenses. An allowance is considered to be non-taxable when it is solely based on a “reasonable” per-kilometre rate. For 2023, the Canada Revenue Agency considers a reasonable rate to be 68 cents per kilometre for the first 5,000 kilometres driven, and 62 cents/km after that. In the territories, the rate is four cents/km higher.

If your employer reimburses you, but you feel the amount was not reasonable to cover the actual operating costs of your vehicle, you can deduct the employment portion of your vehicle operating expenses provided you include the employer vehicle allowance you received in your income.

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Travel expenses taxable?

This most recent case involved a Kelowna, B.C. taxpayer who has worked as a boilermaker for more than 30 years. The terms of his employment are governed by a collective agreement between his union and the Boilermaker Contractors’ Association of British Columbia, an umbrella association of member companies who together are the taxpayer’s “employer.”

The taxpayer said his union hall typically calls him at his home to let him know what and where his next job is, and most of his jobs require him to drive from Kelowna to other locations. In the years under review, the taxpayer travelled to jobs in various parts of B.C., such as Port Alice, Fort Nelson, Trail, Kamloops, Castlegar, Quesnel and Crofton, as well as Edmonton, among other locations.

The issue in the case was whether the travel allowances received by the taxpayer of $4,006 in 2014 and $6,590 in 2015 were taxable, and whether any amount of his motor vehicle expenses was deductible from his employment income in those years.

The issue arose because in 2014 and 2015, the collective agreement changed the way travel allowances were calculated and paid to employees. The process for reimbursing employees for travel was streamlined by eliminating the need for receipts and using a single location as a common starting point for calculating the per-kilometre reimbursement for all work-related trips. The changes also ended up affecting the employees’ tax treatment.

In the previous collective agreement, the taxpayer’s employer paid him his hourly rate for travel time, plus full airfare and transportation costs to his hotel.  Under the new collective agreement, which governed the tax years under review, the employer reimbursed the taxpayer for use of his motor vehicle by paying a travel allowance calculated using the CRA’s annual per-kilometre vehicle rate , measured using Burnaby City Hall as a common starting place for all workers, regardless of whether a person actually set out from there (which the taxpayer typically did not). There was no additional payment or reimbursement for travel time or expenses incurred, subject to specific exceptions for expenses such as ferries, tolls, taxis and airfare.

The taxpayer testified he didn’t have to submit receipts for travel under this regime, and would automatically receive the allowance if he was dispatched to an out-of-town worksite. He said this new method of calculating the allowance sometimes paid him less than it actually cost him to travel, and sometimes it paid him more, so it “likely averaged out” at the end of the year. He also recalled that under the previous collective agreement, his travel reimbursements were never subject to tax.

During the CRA audit, the taxpayer provided copies of forms T2200 for 2014 and 2015, dutifully signed by one of the companies he did a significant amount of work for in those years. On the form, the employer confirmed the taxpayer was required to pay expenses for which he did not receive an allowance or reimbursement and confirmed it did pay the travel allowances under review by the CRA.

The judge reviewed the facts and the legislation. Put simply, the legislation states that an allowance for motor vehicle expenses must be “wholly reasonable” in order to be excluded from employment income. Allowances that are unreasonable must be included in income in their entirety, as the taxpayer has no discretion to carve out a reasonable portion from the rest. As a result, if a car allowance is considered unreasonable and must therefore be included in the taxpayer’s income, the taxpayer can deduct their actual motor vehicle expenses from their income.

The judge ruled that since Burnaby City Hall is “an arbitrary starting point,” the allowance was not solely based on the number of kilometres driven by the taxpayer, and was therefore not reasonable and needed to be included in income.

As for the possible deduction of the taxpayer’s actual motor vehicle expenses, this matter was left unclear. Since the collective agreement allows the taxpayer (and other boilermakers) to live and base themselves in or outside B.C.’s Lower Mainland, the judge queried whether travel from one’s home to the out-of-town locations is personal versus work-related.

Nevertheless, without the taxpayer providing his actual expenses, the judge was not willing to allow the taxpayer to simply deduct expenses equivalent to the amount of the taxable allowances.

A most unfortunate result for the taxpayer.

Jamie Golombek, CPA, CA, CFP, CLU, TEP, is the managing director, Tax & Estate Planning with CIBC Private Wealth in Toronto. [email protected] .

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What is the 2024 CRA per-kilometer Allowance Rates?

2024 cra per-kilometer allowance rates.

The Canada Revenue Agency (CRA) has adjusted the per-kilometer rates for vehicle allowances, varying by year and location. Here’s a breakdown of the recent revisions:

2024 Automobile Allowance Rates:

– $0.70 per kilometer for the initial 5,000 kilometers.

– $0.64 per kilometer beyond the first 5,000 kilometers.

– In the Northwest Territories, Yukon, and Nunavut, an additional 4 cents per kilometer is permitted for travel.

2023 Automobile Allowance Rates:

– $0.68 per kilometer for the first 5,000 kilometers.

– $0.62 per kilometer after the initial 5,000 kilometers.

– Additional allowance of 4 cents per kilometer for travel in the Northwest Territories, Yukon, and Nunavut.

2022 Automobile Allowance Rates:

– $0.61 per kilometer for the initial 5,000 kilometers.

– $0.55 per kilometer beyond the first 5,000 kilometers.

– An extra 4 cents per kilometer was allowed for travel in the Northwest Territories, Yukon, and Nunavut.

How to Manage Automobile Interest and Operating Costs?

Aside from capital or leasing expenses, vehicles entail additional costs that can be expensed within the company. These include fuel or electricity, insurance, repairs, maintenance, interest (subject to CRA limits), and license and registration fees. Such expenses are typically fully expensed in the corporation where the vehicle is owned or leased, with proper record-keeping required to support the claims.

How to Maintain Records?

To substantiate deductions, individuals or companies must maintain records of total kilometers driven and those driven for business purposes. This can be achieved through a logbook for each business-used vehicle, documenting the date, destination, purpose, and kilometers driven for each trip. Additionally, odometer readings at the fiscal period’s start and end, or upon vehicle changes, must be recorded. Employees and owners may be eligible for a simplified logbook method .

How to Utilize Technology?

Various apps are available to assist with logbook maintenance, such as MileIQ and MileBug , which can export data for accounting purposes. For automobile allowance recipients, maintaining a logbook is sufficient. However, companies or vehicle owners must retain all receipts and invoices for vehicle-related expenses, ensuring they detail the date, amount, expense type, and vendor name.

If you want to discover more insights about  How to Claim Motor Vehicle Expenses for Your Business in Canada ,  click here.

At  Achen Henderson , we help entrepreneurs and business leaders build great companies. Do you have questions about how we can help you pay less tax in your corporation? Get in touch today!

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The complete guide to corporate mileage reimbursement

An employer’s guide to car allowance, what is a car allowance and how does it work.

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2024 CRA Mileage Rate Explained – How To Claim CRA-Approved Mileage Deductions in Canada

Sehela Simin

Whether you are a self-employed or salaried worker in Canada, using your personal vehicles for work means that any car-related expenses incurred when conducting business are tax-deductible. The CRA allows you to claim these deductions if you have accurate records that show how you used your personal vehicle for business purposes.

Today, we will explain the CRA’s regulations for both self-employed and salaried workers in detail, as well as how TripLog’s mileage/kilometer tracking solutions can help you save thousands every tax season.

CRA Rules: Mileage/Kilometer Tracking For Self-Employed

Self-employed individuals can find the general guidelines for motor vehicle expense deductions in Canada here . It’s worth noting that business-related travel expenses are only deductible if the vehicle is used for both personal and business purposes.

Related: Are You an Independent Contractor or an Employee?

Below is a synopsis of all the deductible vehicle expenses that you should monitor and record in order to be eligible for deductions come tax time.

Total Operating Expenses

Individuals can claim any expenses incurred for operating their vehicles for business purposes to the CRA. These expenses can include fuel costs, maintenance, repairs, licenses, insurance, and certain leasing costs (additional details here ).

As stated above, you will need accurate records to prove that you incurred these costs when conducting business using your personal vehicle. Using pen-and-paper mileage logs can be time-consuming and inaccurate, costing you thousands. Try TripLog free for 15 days and see your savings immediately with our intuitive in-app expense reports !

Capital Cost Allowance

Capital cost allowance (CCA) refers to either the fair market value or the cost of the vehicle used for business purposes; whichever is lower if it’s a passenger vehicle that fits no more than eight passengers, including the driver, and is valued under $20,000.

For any passenger vehicle costing more than $20,00 and/or motor vehicles such as vans and pickup trucks, you can find the details here .

You can deduct up to $250 every 30 days on any interest you pay on loans used to buy your vehicle.

Personal vs. Business Segment     

As mentioned above, the portion of your total expenses, capital cost, and interest that you can claim will be the proportion of the total kilometers driven for business vs. personal use of the passenger vehicle.

For example, let’s say you accrued $8000 in business expenses when using your personal vehicle, and you drove for 32,000 kilometers, with 24,000 representing business use. Using the below equation, we find that the deductible amount of $6,000.

(24,000 ÷ 32,000) × $8,000 = $6,000

CRA Rules: Mileage/Kilometer Tracking For Salaried Workers

Salaried employee’s allowable motor vehicle expenses.

As a salaried employee, you may be able to claim certain employment expenses on your income taxes and receive a return if you had to pay for those expenses under the contract of your employment. This employment contract does not have to be in writing, but you and your employer must agree to the terms and understand what is expected.

Related: 3 Ways SMBs Can Save Money (And 3 Ways They Lose Money)

The types of deductible and allowable expenses are very similar to those for self-employed individuals . As previously mentioned, a portion of your total expenses incurred when conducting business using your personal vehicle that you may claim will be proportional to the total kilometers driven for business vs. personal use of the passenger vehicle.

Company Reimbursement Using AAR (Automobile Allowance Rate)

As a salaried individual, your employer may reimburse you for any expenses incurred when using your personal car for work. When you do get your reimbursements, make sure they are included in your employment contract and follow the CRA automobile allowance (AKA mileage) rates for 2024 .

What Is the 2024 CRA Automobile Allowance (Mileage) Rate?

From the CRA’s official website , the 2024 automobile allowance rates are:

• $0.70 per kilometer for the first 5,000 kilometers driven
• $0.64 per kilometer driven after that

Keep in mind, if you’re driving in the Northwest Territories, Yukon, and Nunavut, there is an additional $0.04 per kilometer allowed for travel (starting at $0.74 per kilometer, then $0.68 after 5,000 kilometers driven).

Do You Need a CRA-Compliant Mileage/Kilometer Log?

Whether you’re self-employed or an employee, no matter what deductibles you’re eligible to claim back, you are required to keep and provide factual support to prove that the kilometers you listed were driven for business reasons. The CRA requires you to document your business kilometers in detail to qualify for motor vehicle deductions.

According to the CRA website , the best way to support the use of a vehicle is an accurate digital logbook of business travel maintained for the entire year showing each business trip, the destination, the reason for the trip, and the distance covered.

As mentioned above, to make a claim, you must keep a log containing both the total kilometers driven and the kilometers driven solely for business purposes. In addition, the deductible expenses must be reasonable and backed by receipts.

Furthermore, you must record the dates of the changes and the odometer readings for the corresponding transactions for any motor vehicle changes.

Manual Mileage/Kilometer Tracking

Although a pen-and-paper CRA log is a good way to keep all your records straight for the year, it can become a very tedious and time-consuming process that can bog you down. This is especially so if you’re a busy self-employed individual or a large company tracking your employee’s business kilometers. Manual kilometer tracking and monitoring through logbooks can get tiresome, be prone to errors , and is simply not scalable.

Related: How To Prevent Fraud In Business

Automatic Mileage/Kilometer Tracking

Automatic mileage/kilometer tracking is very popular thanks to recent advancements in technology, and the benefits over manual tracking are numerous. Most automated tracking solutions are smartphone apps like TripLog, often with cloud backup and web dashboard access.

Here are some of the top reasons to use an automatic mileage tracker instead of outdated manual methods:

Automatic Mileage/Kilometer Tracking App Benefits For Self-employed & Enterprise-scale Companies

Accuracy & cra compliance.

Bluetooth tracking, iBeacons , GPS, and other technologies have enabled fast and accurate tracking that a manual log cannot beat. Humans are prone to errors in tracking logs using logbooks and hoarding expense receipts, especially for small business owners, freelancers, and gig economy leaders.

Savings: Time & Money

Smartphone apps can get you so much more savings, whether through money or time. Simplified and automatic tracking saves you time, and accurate and complete CRA-compliant records of all your business kilometers ensure you maximize your tax deductions and savings.

Related: 3 Reasons Why Your Small Business Needs An Accountant

In addition, some advanced mileage/kilometer tracking apps have integrations with accounting software that can save you even more time. No need to keep separate records for your car and your accounting software.

These integrations save time and money, as well as provide better communication between you and your accountant. TripLog, for instance, integrates with

Mileage Tracking App Benefits Just For Enterprise-scale Companies

Transparency – inflated employee estimates.

Many smartphone mileage/kilometer tracking apps have enterprise solutions for mileage reimbursement purposes. These apps take the guesswork and verification process out and bring more transparency to the process through automatic tracking technologies and map-verified locations. This saves the company from potential fraud, leading to more savings in terms of time and money.

Schedule and Time Management

Dispatching a team on the road and scheduling pickup/deliveries for many businesses can be a logistical and scheduling nightmare. But automated tracking with smartphones and monitoring on the web can save the day and vastly improve the schedule and time management capabilities of small to medium organizations .

How Can TripLog Help?

TripLog is a smartphone app with a powerful web dashboard designed to provide company mileage tracking to businesses and their mobile employees. Our solution offers CRA-compliant tax deductions, travel and expense management, and replaces time-consuming manual solutions.

Related: Why TripLog Is The Best Mileage Tracker App (2024 Comparison)

Our integrations to QuickBooks , Xero , and ADP make mileage/kilometer tracking and claiming expenses from the CRA at tax time a breeze.

Whether you are a self-employed or a salaried individual, and whether you do it manually or by using an automated system, keeping track of all your kilometers is a must if you want to claim back some of your business-related expenses from the CRA. Get started with TripLog today with a complimentary web demo , or visit our pricing page to learn more !

• Mileage Tracking , Small business , Tax , TripLog , TripLog Canada

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2023 CRA Per-Kilometre Rate

The 2023 CRA per kilometre rates are set at $0.68/km for the first 5,000 kilometres driven in a year, and $0.62/km after that.

Update: 2024 CRA per kilometre rate is here!

Introduction, what is the cra mileage rate in 2023, mileage reimbursement rates in the northwest territories, the yukon, and nunavut, business owners need to know about cra rules for reimbursing vehicle expenses, historical mileage rates in canada, follow us on linkedin.

The 2024 CRA mileage rate has been announced. To see the new rate, check out this blog post:

Canada 2024 Mileage Rates, Automobile Deduction Limits

The CRA per-kilometre rate is the rate paid per kilometre driven for work related expenses. The 2023 CRA per kilometre rates are set at $0.68/km for the first 5,000 kilometres driven in a year, and $0.62/km after that. This reimbursement rate covers things like gas, vehicle maintenance, and insurance.  The CRA per kilometre rate is a mileage reimbursement rate .

If you’re a Canadian who drives for work or a business owner in Canada, it’s important to know what the CRA per kilometre rates are so that you can plan accordingly. Keep reading to learn more about the 2023 CRA per kilometre rates and how they may affect you!

The Canadian Revenue Agency (CRA) Mileage Rate for the year 2023 has been set at 68 cents per kilometre for business travel, with a 4-cents-per-kilometre rate for charitable and medical purposes. It is important to keep these rates in mind when claiming expenses related to operating a vehicle such as fuel and repairs, as it can be used against income sourced from employment or business activities. Additionally, it is necessary to maintain records that indicate the date of each trip, the purpose of the trip, and the kilometres travelled so that any claims are verified upon audit.

“The limit on the deduction of tax-exempt allowances paid by employers to employees who use their personal vehicle for business purposes in the provinces will increase by seven cents to 68 cents per kilometre for the first 5,000 kilometres driven, and to 62 cents for each additional kilometre. For the territories, the limit will also increase by seven cents to 72 cents per kilometre for the first 5,000 kilometres driven, and to 66 cents for each additional kilometre,” per  Canada’s Department of Finance .

The rate applies from British Columbia to the Maritimes,  including Quebec , but it is different in the North. 

What is the Canada Revenue Agency?

The Canada Revenue Agency (CRA) is an independent agency and part of the Federal Government of Canada. Its mission is to help Canadians benefit from available tax and other credits and deductions, as well as to comply with administrative requirements. The CRA makes sure that everyone meets their obligations under Canadian taxation law by administering tax laws for all levels of government, enforcing payment, collecting taxes, and overseeing refunds and credits. They also administer government programs, including the Canada Pension Plan (CPP); Old Age Security (OAS), Registered Retirement Savings Plans (RRSPs); GST/HST credit; Universal Child Care Benefit; Working Income Tax Benefit; and more. By offering Canadians comprehensive services in a cost-effective manner, the CRA ensures fairness, integrity, and service excellence.

The CRA mileage rate is a reasonable per kilometre allowance and can be paid to drivers tax-free

The CRA mileage rate is an excellent option for businesses or individuals who require reimbursement for using their vehicle on the job or during work-related travel. The reimbursement rate of $0.68 per kilometre incurred can be paid without taxes. A number of requirements must be met in order to receive the CRA mileage rate; however, overall, it’s a convenient and reasonable way to invoice driving expenses without worrying about tax implications down the line.

The  requirements that you have to meet in order for a rate to be considered reasonable  are the following:

• This allowance is calculated solely based on the amount of company-related kilometres driven in a year.
• The rate per-kilometre is “reasonable,” i.e. is the same as the rate stated in section 7306 of the Income Tax Regulations
• You did not pay any other kind of allowance for the vehicle in question. If you decide on the allowance without including any reimbursements for tolls, ferry fees, and supplementary business insurance premiums then this does not apply to your situation.

For those who live and work in the Northwest Territories, Yukon, and Nunavut, mileage reimbursement rates are a critical part of their job. For the first 5000 kilometres driven in any given year they are reimbursed at 72¢ per kilometre; however, they receive 66¢ per kilometre driven after that. Understanding rate changes can help ensure that professionals living and working in these Northern territories maximise their journey claims and receive what they are rightfully entitled to.

As a business owner, complying with the CRA rules for vehicle expenses is incredibly important in safeguarding your company’s financial position. Gone are the days when mileage reimbursement was fuzzy at best; the CRA has released detailed guidelines regarding claims that business owners need to be aware of in order to stay compliant. By understanding and following these rules, businesses can ensure they are not wasting money on over-inflated expense reimbursements and audit risk is minimised. Ignoring or taking a lax approach to reimbursing vehicle expenses could put your company’s finances at risk – make sure you understand the CRA regulations before submitting any claims.

What the CRA considers business-related driving

For employees who drive for work in Canada, the Canada Revenue Agency (CRA) considers only business-related travel as eligible for reimbursement. Business owners need to be aware that they need to reimburse employees properly and should not include commuting costs in reimbursements. The amount eligible is determined by the CRA’s per kilometre rate, which factors in vehicle expenses such as fuel, repairs and insurance. It is important for employers to understand when travel is considered ‘business-related’ so employees can be reimbursed correctly.

How the CRA treats a Combination of flat-rate and reasonable per-kilometre allowances

When an individual receives flat-rate and per-kilometre allowances from his or her employer in combination, the Canada Revenue Agency (CRA) treats this as a taxable benefit. Therefore, it is up to the individual to be accountable for these amounts of money and to claim them on their tax returns. Employers must comply with the CRA regulations by deducting CPP, EI, and income tax from flat-rate and per-kilometre allowances. Individuals should ensure that the agency has been made aware of all flat-rate and per-kilometre allowances that they might have received over the course of a year in order to comply with its regulations.

You can read more about the CRA’s treatment of these allowances here.

How the CRA treats flat rate automobile allowances

The Canadian Revenue Agency (CRA) considers flat rate automobile allowances as taxable income for employees. As such, these allowances must be deducted from an employee’s paycheque by the employer, who is also required to deduct CPP, EI and income tax. To get a tax deduction when claiming these allowances, it is important that employees do the accounting themselves when filing their taxes. This way they can ensure that these amounts are properly filed and used to their own benefit when paying taxes.

Canadian automobile allowance rates  have changed significantly over the past several years. For 2023, the rate is 68¢ per kilometre for the first 5,000 kilometres driven and 62¢ per kilometre driven after that. In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometre allowed for travel. Automobile allowance rates for earlier years may vary widely; for 2020, 2021 and 2022 are 61¢, 59¢ and 59¢ per kilometres respectively for the first 5,000 kilometres driven each year. For 2016 – 2018 these rates were 54-55 cents respectively whereas in 2015 it was 55 cents per mile for the first 5,000 kilometres driven. These differing rates are essential to consider before planning business driving in Canada.

As a business owner, it’s important to know about the CRA rules for reimbursing vehicle expenses. The mileage rate for 2023 has been set by the CRA and is a reasonable per kilometre allowance that can be paid to drivers tax-free. However, there are some exceptions in the Northwest Territories and Nunavut where the rates are different. It’s also important to note that when you drive your personal vehicle for work, this is considered a taxable benefit. You can claim driving allowances that have been taxed as a deduction on your personal income tax return. If you want to run a mileage reimbursement program today, contact Cardata. We would be happy to help you get started.

Disclaimer: nothing contained in this blog post is legal or accounting advice. Consult your lawyer or accountant and do not rely on the information contained herein for any business or personal financial or legal decision making. While we strive to be as reliable as possible, we are neither lawyers nor accountants. For several citations of IRS publications, on which we base our blog content ideas, please always consult this article: https://www.cardata.co/blog/irs-rules-for-mileage-reimbursements. For Cardata’s terms of service, go here: https://www.cardata.co/terms.

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Professional Guide to Distance Allowance and Deductions in Canada (CRA)

Welcome to ExpressMileage, your comprehensive resource for navigating distance allowance and deductions in Canada. Here, you’ll find a curated collection of articles and resources that will guide you through the regulations on how to claim your distance allowance as an employee or as a self-employed individual. This is your one-stop source for understanding the CRA’s guidelines on motor vehicle logbooks.

With ExpressMileage, effortlessly sharing your motor vehicle logbook with the CRA or your employer is just a click away. To streamline your experience, sign up for ExpressMileage .

CRA Automobile Allowance

Automobile allowance refers to the financial compensation for expenses incurred from using personal vehicles for business activities. Typically, this allowance is provided by employers to cover the cost of business use of a personal vehicle and is given in addition to the employee’s salary. For self-employed individuals, business owners, or independent contractors, vehicle-related expenses can be deducted from your annual tax return.

In Canada, the distance allowance is generally calculated based on a per-kilometre rate, designed to reimburse the costs associated with the ownership and operation of a personal vehicle for business reasons.

Annually, the CRA issues a standard per-kilometre allowance rate that organizations adopt to compensate employees for business travel.

Defining Business-Related Travel

The CRA defines business-related travel as any use of a vehicle directly connected to the fulfillment of one’s work responsibilities. This encompasses:

• Travel between multiple work locations.
• Attendance at business meetings and professional conferences.
• Client visits and customer service calls.
• Conducting work-related errands, such as supply runs.

Please note, commuting from home to your primary place of employment does not qualify as business travel.

CRA Distance Allowance Parameters

The CRA sets a specific per-kilometre rate annually for business-related travel. For the latest rates and detailed analysis, refer to our specialized article on the CRA’s distance rates for 2023 and previous years.

Tax Implications of the CRA Distance Allowance

An allowance is deemed non-taxable when it does not exceed the CRA’s prescribed per-kilometre rate. Should the allowance surpass this threshold, it becomes taxable income.

CRA Motor Vehicle Logbook Reimbursement Guidelines

For Employees: Employers may reimburse you for the business use of your personal vehicle. While not mandated by law, it is customary in Canada to provide this type of compensation. The most prevalent form of reimbursement is based on the official CRA automobile allowance rates, though some employers may opt to cover the actual operational costs of the vehicle for business travel.

Employers typically specify the records required for reimbursement. These records, which form the basis of your motor vehicle logbook, should detail business trips, parking fees, tolls, and other incidental costs incurred during business travel.

For Employers: The CRA regards any payment to employees for business travel as an allowance. Such allowances are taxable unless they align with the CRA’s reasonable per-kilometre rates for the tax year in question.

To qualify as non-taxable, the allowance must:

• Only compensate for the number of business kilometres driven by the employee.
• Utilize a per-kilometre rate consistent with the CRA’s published rates.
• Exclude any other form of employee reimbursement for the same vehicle use.

For Self-Employed Individuals: As a self-employed professional using your vehicle for business, you are entitled to claim CRA distance deductions on your tax return. This includes a comprehensive list of vehicle expenses, from fuel and maintenance to insurance and interest on vehicle loans.

You can choose between two methods for logging business travel:

• Full Logbook Method : Requires meticulous record-keeping for every business trip within the fiscal year.
• Simplified Logbook Method : Involves maintaining a detailed logbook for one base year, after which a three-month sample can be used to estimate business use for subsequent years.

It’s important to retain your motor vehicle logbook records for six years following your tax submission.

By adhering to these guidelines, you can ensure your distance claims and reimbursements are accurately reflected and compliant with CRA regulations.

ExpressMileage

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ExpressMileage Do you need a mileage log for reimbursement or IRS tax purposes? Our online mileage log generator helps you make mileage logs in a matter of minutes.

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Reimbursements and allowances for remote workers’ travel expenses

This content was originally published in the Canadian Tax Foundations newsletter: Canadian Tax Focus. Republished with permission.

Travel between an employee’s residence and a regular place of employment (RPE) has long been considered by the Canada Revenue Agency (CRA) to be personal travel and not part of the employee’s office or employment duties; therefore, any reimbursement or allowance relating to this travel is a taxable benefit. Conversely, where travel relating to a location other than an RPE is involved, such payments are non-taxable.

But what is an RPE in this era of remote work? A recent technical interpretation provides that a location used for a one-time, multi-day training session for remote workers is not an RPE for those workers (CRA document no. 2022-0936671I7, June 30, 2022); the CRA therefore concludes that the reimbursements and allowances for travelling there are generally non-taxable. However, the CRA notes one exception: allowances for meals (and presumably lodging) are non-taxable only if the rules for a special work site apply.

The CRA generally comments that whether a location is an RPE is a question of fact. CRA document no. 2012-0432671E5 (August 13, 2012) observes that a location could be an RPE even if the employee works there only once or twice a month, but the location might not be an RPE if the employee works there only once or for a few days during the year. In contrast, CRA document no. 2016-0643631E5 (August 17, 2020) declines to offer an opinion on a situation where an employee works at two different locations on alternating weeks. The 2022 technical interpretation takes more definitive positions, which are favourable to the employee.

The 2022 technical interpretation concerns an employer’s plans to hire new employees who reside far from the employer’s offices. The employees may work from home or designate one of the employer’s offices as their place of work, without requiring regular attendance or reserving an onsite workspace. The employer will also provide the necessary equipment for remote work. In addition, the employees will be required to attend a single three-day event during their employment contract for training and team-building activities. For employees who are required to attend, the employer will reimburse reasonable accommodation and transportation costs (bus, train) or provide a per-kilometre motor vehicle allowance. A meal allowance will also be provided.

The CRA concludes that the work location designated in the employment contract is not considered to be an RPE for the new employees. Therefore, reimbursements of travel expenses do not need to be included in their income under paragraph 6(1)(a). Also, reasonable per-kilometre allowances received by employees for the use of their motor vehicle for travel in the course of performing their duties will not be included in their income by virtue of subparagraph 6(1)(b)(vii.1).

The CRA notes that the situation for meal allowances is different. The exemption in subparagraph 6(1)(b)(vii) for reasonable allowances for travel expenses that are not for the use of a motor vehicle requires that the employee be travelling away from the municipality where the employer’s establishment is located. Since the employee’s home is not such an establishment, this condition is not satisfied. However, the CRA notes that the meal allowance could be non-taxable by virtue of subsection 6(6)—special work site. The CRA agrees that the work to be performed (that is, training and team-building activities) is considered temporary in nature and required as part of the employee’s duties. As such, the amounts paid for travel will not be required to be included in their income if all other conditions of the subsection are met. In particular, the employee must be away from home or at the special work site for at least 36 hours and cannot be expected to return home daily from the special work site because of the distance involved.

Similar reasoning would presumably apply to allowances for lodging expenses, although this issue was not discussed.

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Claiming Medical Expense Travel Credits

Canada is vast and some of the most beautiful places in our great country to live are quite remote. One of the drawbacks of living outside a major city center can be that if you need medical care, you may need to travel a long way to get it.  Thankfully, depending upon how far you have to go for your care, the government of Canada may allow you to claim medical expense travel credits.

Many of the expenses that you may incur to travel for medical treatment or expenses that you incur on behalf of your spouse or dependants are tax-deductible.  Eligible expenses may include transportation costs, meals, and accommodation for both the patient and an attendant if required. Let’s explore the allowed eligible expenses and how to claim them .

How Far Do I Need to Have Travelled to be Eligible for Claiming Medical Expense Travel Credits?

Anyone who has had to pay for parking at a hospital knows how expensive it can get. While it would be nice to be able to deduct those expenses , unless you traveled more than 80 km for medical care, your parking expenses aren’t deductible.

To claim transportation and travel expenses with the CRA, the following conditions must be met:

• There were no equivalent medical services near your home
• You took a direct route
• It was reasonable for you, under the circumstances, to travel to the place you did for those medical services

If you traveled at  least 40 km  (one way) to get medical services, you can claim the cost of public transportation (ex. bus, train, or taxi fare). If public transportation isn’t available, you may be able to claim vehicle expenses.

If you traveled  more than 80 km  (one way), you can claim vehicle expenses, accommodation, meals, and parking expenses.

Whether you traveled more than 40km or 80 km, if a medical practitioner has certified that you can’t travel without help, you may also claim the travel expenses you pay for an attendant.

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How are Vehicle Costs Calculated by the CRA?

If driving to get medical care is necessary, you can claim the cost of fuel, oil, license fees, insurance, maintenance, and repairs, including parts . Depreciation, provincial tax, and finance charges are all eligible.

There are two methods to calculate vehicle expenses — the detailed and the simplified method .  If you use the detailed method, keep track of the number of kilometers driven in the 12-month period you choose for medical expenses. Then, calculate the percentage of your total vehicle expenses that relate to the kilometers driven for medical treatment.

For example; if you drove 10,000 km during the year and 5000 of those kilometers were related to medical treatment (more than 40 km away), you can claim half of your total vehicle expenses on your tax return.

If you chose the simplified method, you only need to determine how many km you traveled for medical treatment in the 12-month period. Multiply the km  by the rate for your province . The rates are different for each province or territory, are updated annually, and can be found at the Canada Revenue Agency’s website.

Whether you choose the detailed method or the simplified method, be sure to save all your receipts in case the Canada Revenue Agency (CRA) asks to see them later.

How do I Claim Meals?

• You need to have traveled more than 80 km for care to claim meals with the CRA. Just like vehicle costs, you can choose the use the detailed method or the simplified method.
• To use the detailed method, you tally the actual cost of each meal .
• If you choose the simplified method, you may claim up to $17 per meal, up to a maximum of $51 per day , including sales tax.
• Whether you choose the detailed method or the simplified method, be sure to keep those receipts.

What are the Rules for Accommodations?

• To claim accommodations, like meals, you need to have traveled more than 80 km for medical services.
• Accommodation claims are based on your receipts, and only the cost — with taxes — of the stay is eligible . Extra costs like room service, movies, and phone calls are not included.

Travel outside of Canada

Outside of Canada medical expenses may also be eligible. You have to meet all the following conditions:

• practitioners must be authorized in their country of service by law. In the case of hospital stays, the institution must be public or a licensed private hospital.
• the  health care services you receive must not be available in your area, and you must be required to travel to access them .

Travel Companions

If your spouse, your common-law partner, or another individual travels with you, you may be able to include that person’s expenses as part of your medical expense tax credit. To include these expenses, you need to have  a note from your physician or another authorized medical practitioner that certifies that you were unable to travel alone .

If you qualify, you can write off the cost of your travel companion’s transit tickets, accommodation, and meals, depending on how far you have traveled for your medical care.

Related articles

Medical expenses you can claim on your tax return, medical expenses checklist, facts every canadian needs to know about filing coupled tax returns.

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Medical travel in canada, in this article, cra rules on medical travel, medical travel if you travel more than 40 kilometres, medical travel over 80 kilometres in canada and abroad, cra medical travel rates 2023, medical travel rates 2022.

If you need to receive medical care, you may be able to deduct medical travel expenses for your medical mileage. The deductions can represent a big chunk of savings that you can claim at tax time. Here’s an overview of the rules for claiming medical travel from the CRA.

Firstly, you will need proof that you attended the medical service you needed. You can provide receipts for the services you’ve received or a document or letter signed by the provider of the medical service.

You cannot claim medical travel expenses if you travelled less than 40 kilometres in one direction to receive medical attention.

If you travelled more than 40, but less than 80 kilometres one way, you will be able to claim medical travel, and if you travelled more than 80 kilometres, you will be able to claim mileage, as well as accommodation, meal and parking costs.

You will also be able to claim travel expenses if you had to receive medical care outside of Canada.

If a medical practitioner certifies that you needed to be accompanied to receive medical attention, you will be able to claim the expenses of the attendant.

You will only be able to claim medical expenses for which you have not, and will not be reimbursed. If medical reimbursement has been included in your income (ergo, it will be taxed) you will be able to claim your medical travel expenses.

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You will be able to claim medical travel from the CRA such as bus, train and taxi fares, and vehicle mileage (if public transportation is not readily available) if you meet the following conditions:

• You were not able to receive the needed medical care near your home
• You took a reasonable and direct route
• It was reasonable for you to travel to a farther destination in order to receive medical attention.

You can claim medical mileage from the CRA by the detailed or simplified method.

If you use the detailed method, you need to keep all receipts of your medical travel expenses in order to claim them. You are able to deduct all qualified public transport fares, and if you travel with your vehicle - all costs of operating and owning it. These include fuel, oil, insurance, maintenance, depreciation and more.

With the simplified method, you will be able to claim a flat medical mileage rate and you won’t need to keep detailed records. However, the CRA may still ask you to provide documentation to support your medical mileage claim, so we recommend keeping a logbook of your medical travel.

If you need to travel more than 80 kilometres in order to receive medical care, you will be able to claim medical expenses such as bus, train and taxi fares, vehicle mileage (if public transportation is not readily available), meals, parking and accommodation if you meet the following conditions:

Again, you can claim medical travel and other expenses by the detailed or simplified method.

The detailed method of claiming medical travel and other expenses requires you to keep all receipts of your accrued expenses, such as for travel, parking (if applicable), meals and accommodation.

The simplified method lets you use a medical mileage rate and a per-meal rate for your expenses. Keep receipts of your accommodation costs, as there are no flat rates. While you don’t need to keep detailed receipts for medical travel and meals, the CRA may ask for documentation to support your mileage expenses claim.

If you claim medical travel with the flat per-kilometre medical rate, note that there are different rates for each Canadian territory.

Use the medical travel rates above to claim your medical travel expenses for 2023.

Are you claiming work-related mileage besides medical travel expenses? See our CRA mileage guide for all the rules on mileage reimbursement and deductions in Canada.

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Medical Expenses 2023

From: Canada Revenue Agency

RC4065(E) 23

The CRA's publications and personalized correspondence are available in braille, large print, etext, or MP3. For more information, go to About multiple formats or call 1-800-959-8281 .

Find out if this guide is for you

This guide is for persons with medical expenses and their supporting family members. The guide gives information on eligible medical expenses you can claim on your tax return.

This guide uses plain language to explain the most common tax situations. The guide is for information only and does not replace the law.

General information

The medical expense tax credit is a non-refundable tax credit that you can use to reduce the tax that you paid or may have to pay. If you paid for healthcare expenses, you may be able to claim them as eligible medical expenses on your tax return. These expenses include a wide range of products, procedures and services, such as:

• medical supplies
• dental care
• travel expenses

Generally, you can claim all amounts paid, even if they were not paid in Canada.

You can only claim the part of an eligible expense for which you have not been or will not be reimbursed.

How to claim medical expenses

You can claim medical expenses on line 33099 or 33199 of your tax return under Step 5 – Federal tax.

Line 33099 – You can claim the total eligible medical expenses you or your spouse or common-law partner paid for any of the following persons:

• your spouse or common-law partner
• your or your spouse’s or common-law partner’s children who were under 18 years of age at the end of the tax year

Line 33199 – You can claim the part of eligible medical expenses you or your spouse or common-law partner paid for any of the following persons who depended on you for support:

• your or your spouse’s or common-law partner’s children who were 18 years of age or older at the end of the tax year, or grandchildren
• your or your spouse’s or common-law partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year

You have to calculate, for each dependant, the medical expenses that you are claiming on line 33199.

Amounts you can claim

Line 33099 – You can claim the total of the eligible expenses minus the lesser of the following amounts:

• 3% of your net income ( line 23600 of your tax return)

Line 33199 – You can claim the total of the eligible expenses minus the lesser of the following amounts:

• 3% of your dependant's net income (line 23600 of their tax return)

The maximum provincial or territorial amount you can claim for medical expenses may differ depending on where you live. For more information, see the information guide for your province or territory of residence in your income tax package. If you live in Quebec, visit Revenu Québec .

Period for which you can claim these expenses

You can claim eligible medical expenses paid in any 12-month period ending in 2023 and not claimed by you or anyone else in 2022. For a person who died in 2023 , a claim can be made for expenses paid in any 24-month period that includes the date of death if the expenses were not claimed for any other year.

Richard and Pauline have two children, Jen and Rob. They have reviewed their medical expenses and decided that the 12-month period ending in 2023  they will use to calculate their claim is July 1, 2022  to June 30, 2023 . They had the following expenses:

Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Rob is over 18 , his medical expenses should be claimed on line 33199.

Pauline’s net income (on line 23600 of her return) is $32,000. She calculates 3% of that amount, which is $960. Because the result is less than $2,635, she subtracts $960 from $4,300. The difference is $3,340, which is the amount she could claim on her tax return.

Richard’s net income is $48,000. He calculates 3% of that amount, which is $1,440. Because the result is less than $2,635, he subtracts $1,440 from $4,300. The difference is $2,860, which is the amount he could claim on his tax return. In this case, it is better for Pauline to claim all the expenses for Richard, herself, and their daughter Jen on line 33099.

To decide who should claim the medical expenses for Rob on line 33199 , Richard and Pauline will have to make the same calculation using Rob’s net income.

Credits or deductions related to medical expenses

Refundable medical expense supplement.

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. You may be able to claim this credit if all of the following conditions apply:

• You made a claim for medical expenses on line 33200 of your tax return (Step 5 – Federal tax) or for the disability supports deduction on line 21500 of your tax return.
• You were resident in Canada throughout 2023.
• You were 18 years of age or older at the end of 2023.

You must also meet the criteria related to income.

For more information, go to  line 45200 – Refundable medical expense supplement .

Disability supports deduction

The person with the impairment in physical or mental functions may be able to claim some medical expenses as a disability supports deduction. They can claim these expenses on either line 21500 or line 33099 , or split the claim between these two lines, as long as the total of the amounts claimed is not more than the expenses paid.

For the eligibility criteria, the list of the eligible expenses, or more information, see Guide RC4064, Disability-Related Information .

Certain medical expenses require a certification

In this guide, the CRA identifies the medical expenses that have to be certified by a medical practitioner. Medical practitioners include a wide range of health professionals, such as doctors, pharmacists, and nurses. To view the list of practitioners who can certify medical expenses, go to Authorized medical practitioners for the purposes of the medical expense tax credit .

Common medical expenses you can claim

You can claim the following items medical expenses on line 33099 or use them to calculate an amount on line 33199 . Any certification needed is specified. This list is not complete.

For more information, see Income Tax Folio S1-F1-C1, Medical Expense Tax Credit .

Attendant care and care in a facility

Attendant care is care given by an attendant who does personal tasks which a person cannot do for themselves. Attendant care can be received in certain types of facilities.

You can claim amounts paid to an attendant only if the attendant was not your spouse or common-law partner and was 18 years of age or older when the amounts were paid.

If an individual issues a receipt for attendant care services, the receipt must include their social insurance number.

Who can claim these expenses

You can claim as medical expenses the amounts you or your spouse or common-law partner paid for attendant care or care in a facility. The expenses must have been paid for the care of any of the following persons:

• a dependant

A dependant is someone who depended on you for support and is any of the following persons:

• your or your spouse’s or common-law partner’s child or grandchild
• your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, nephew, or niece who lived in Canada at any time in the year

Amounts you can claim as medical expenses

Full-time care or specialized care.

Generally, you can claim the entire amount you paid for care at any of the following facilities:

• nursing homes (full-time care)
• schools, institutions, or other places (providing care or care and training)

The care is condifered to be full-time care when a person needs constant care and attendance.

Other places could include an outpatient clinic, such as a detoxification clinic; however, they do not include a recreational facility, such as a residential summer camp, even if it caters to persons with disabilities.

Generally, you cannot claim the entire amount you paid for a retirement home or a home for seniors. However, you can claim salaries and wages for care in such facilities if the care recipient qualifies for the disability tax credit (see Salaries and wages ).

What is meant by nursing home  – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home.

All regular fees paid for full-time care in a nursing home or for specialized care or training in an institution are eligible as medical expenses, including fees for all of the following:

• accommodation
• nursing care
• administration fees
• maintenance fees
• social programming and activities fees

However, extra personal expenses (such as hairdresser fees) are not eligible.

Salaries and wages

You may be able to claim the fees for salaries and wages paid for attendant care services or care or supervision in any of the following facilities:

• self-contained domestic establishments (such as your private home)
• retirement homes, homes for seniors, or other institutions that typically provide part-time attendant care
• group homes in Canada
• nursing homes (special rules apply to this type of facility; see the chart )

Eligibility for the disability tax credit may be a requirement to claim fees for salaries and wages as medical expenses. See the reference to Form T2201, Disability Tax Credit Certificate, in the chart .

Expenses you can claim – You may be able to claim as medical expenses the salaries and wages paid to all employees who do the following tasks or services:

• food preparation
• housekeeping services for a resident’s personal living space
• laundry services for a resident’s personal items
• health care (registered nurse, practical nurse, certified health care aide, personal support worker)
• activities (social programmer)
• salon services (hairdresser, manicurist, pedicurist) if included in the monthly fee
• transportation (driver)
• security for a secured unit

If you are receiving attendant care services in your home, you can only claim for the period when you are at home and need care or help. For an expense to be eligible as a medical expense, you must either:

• be eligible for the disability tax credit
• have a written certification from a medical practitioner that states the services are necessary

Expenses you cannot claim – You cannot claim the cost of any of the following:

• rent (except the part of rent for services that help a person with daily tasks, such as laundry and housekeeping)
• cleaning supplies
• other operating costs (such as the maintenance of common areas and outside grounds)
• salaries and wages paid to employees such as administrators, receptionists, groundskeepers, janitors (for common areas), and maintenance staff

Sample statement for attendant care expenses

To claim attendant care expenses paid to a facility such as a retirement home, you have to send the CRA a detailed breakdown from the facility.

The breakdown must clearly show the amounts paid for staff salaries that apply to the tasks and services listed under Expenses you can claim . The breakdown should also take into account any subsidies that reduce the attendant care expenses (unless the subsidy is included in income and is not deductible from income).

The following sample statements show the detailed information the CRA needs.

Based on the above statement, Stephen’s eligible attendant care expenses are $8,893.

Based on the above statement, Jamie’s eligible attendant care expenses are $5,877. The amount of eligible expenses that Jamie can claim was reduced because of the subsidies received.

Special rules when claiming the disability amount

There are special rules when claiming the disability amount and attendant care as medical expenses. For information on claiming attendant care and the disability amount, see the chart below.

Type of certification needed when claiming both attendant care as medical expenses and the disability amount

The following chart shows the certification you need to claim attendant care as a medical expenses on line 33099 or 33199 of your tax return (Step 5 – Federal tax) and if you can also claim the disability amount on line 31600 or line 31800 .

In all cases , for you to claim the disability amount, the CRA has to approve Form T2201, Disability Tax Credit Certificate. Part A of Form T2201 can be completed using the digital form, by phone, or by paper form. For more information on Form T2201, the disability tax credit, and the disability amount, go to Disability tax credit .

Calculate your net federal tax by completing Step 5 of your tax return to find out what is more beneficial for you. You can also see the examples below.

If you claim the fees paid to a nursing home for full-time care as a medical expense on line 33099 or 33199 of your tax return (Step 5 – Federal tax), no one (including yourself) can claim the disability amount for the same person.

You can claim the disability amount together with the portion of the nursing home fees that relate only to salaries and wages for attendant care (up to the limit indicated in the chart above). However, you must provide a breakdown of the amounts charged by the nursing home showing the portion of payments that relate to attendant care.

Choosing what is more beneficial

The following examples show two ways to calculate your net federal tax using Step 5 – Federal tax of your tax return, in order to determine what is more beneficial for you.

Dali is 38 years old and lives in their own home. Dali's only income is a disability pension of $32,000. Dali's doctor has certified in writing that they are dependent on others for their own personal need because of a physical impairment. The Canada Revenue Agency (CRA) has approved Form T2201 for Dali. Dali pays their 43-year-old neighbour, Marge, $14,000 each year to look after them full-time. Dali can claim the amounts they pay Marge for attendant care as a medical expense.

Dali has a choice to make. See the examples of Dali's tax return for a breakdown of their claims on their tax return using both options.

Dali's first option is to claim $10,000 of their attendant care expenses as a medical expense on line 33099 and claim the disability amount of $9,428 on line 31600 . Under this option, Dali would have no federal tax to pay.

Dali's second option is to claim all $14,000 of their attendant care expenses as a medical expense, but then they would not be able to claim the disability amount. Dali's federal tax would be $294.00.

For Dali, the first option is better since it reduces their basic federal tax to zero.

Judy is a 57-year-old who earned $40,000 of pension income last year. She was seriously injured in a car accident a few years ago and now needs full-time attendant care. The CRA has approved Form T2201 for her. Last year, Judy paid $32,000 to a retirement home. Of that amount, $21,000 was her share of the salaries and wages paid to staff for full-time attendant care.

Judy has a choice to make. See the examples of Judy’s tax return for a breakdown of her claims on her tax return using both options.

Her first option is to claim $10,000 of her share of the salaries and wages as medical expenses on line 33099 and claim the disability amount of $9,428 on line 31600. Under this option, she would have to pay $715.80 in federal tax.

Her second option is to claim all of her share of salaries and wages ($21,000) as a medical expense, but then she would not be allowed to claim the disability amount. Judy's federal tax would be $480.00.

For Judy, the second option is better since it reduces her basic federal tax to $480.00.

Care, treatment, and training

This section identifies most types of care, treatment and training you can claim as medical expenses.

Bone marrow transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital.

Cosmetic surgery – generally, expenses solely for cosmetic procedures are not eligible.

An expense for a cosmetic procedure qulifies as an eligible medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. For more information, see Common medical expenses you cannot claim .

Egg and sperm freezing and storage – to preserve one's ova (eggs) or sperm for the purpose of conceiving a child in the future.

Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child. Under proposed changes, certain expenses paid in respect of a surrogate mother or a donor (for example, a donor or sperm, ova, or embryos) may be eligible as of 2022 if they are incured in Canada and are of a type that would be otherwise permitted as medical expenses of the individual. See also In vitro fertility program .

Group home – see Attendant care and care in a facility .

In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital. Under proposed changes, fees and other amounts paid to a fertility clinic or donor bank in Canada to obtain sperm or ova (eggs) may be eligible as of 2022. The amounts must be paid to enable the conception of a child by the individual, the individual's spouse or common-law partner, or a surrogate mother on behalf of the individuals. See also Fertility-related procedures .

Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital.

Nursing home – see Attendant care and care in a facility .

Organ transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Personalized therapy plan – the salaries and wages paid for designing a personalized therapy plan are eligible medical expenses if certain conditions are met.

The plan has to be designed for a person who is eligible for the disability tax credit (DTC) and paid to someone who is in the business of providing such services to unrelated persons.

The therapy has to be prescribed and supervised by one of the following practitioners:

• a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
• an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

The plan has to meet one of the following conditions:

• be needed to get public funding for specialized therapy
• be prescribed by a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017 ) for a mental impairment
• be prescribed by an occupational therapist medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

For more information about the DTC, see Guide RC4064, Disability-Related Information .

Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital.

Rehabilitative therapy including lip reading and sign language training to adjust to a person’s loss of hearing or speech loss.

Respite care expenses – see Attendant care and care in a facility .

School for persons with a mental or physical impairment – an appropriately qualified person, such as a medical practitioner or the principal or head of the school, must certify in writing that the equipment, facilities, or staff specially provided by that school are needed because of the person’s physical or mental impairment.

Therapy – the salary and wages paid for the therapy given to a person who is eligible for the disability tax credit (DTC). The person giving the therapy must not be your spouse or common-law partner and must be 18 years of age or older when the amounts are paid.

• an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

Training – reasonable amounts paid for you or a relative to learn to care for a relative with a mental or physical impairment who lives with you or depends on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid.

Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person needs the specialized equipment, facilities, or staff.

Whirlpool bath treatments – the amount paid to a medical practitioner for these treatments. A hot tub that you install in your home, even if prescribed by a medical practitioner, is not eligible.

Construction and renovation

This section identifies the fees related to the changes made to a home that you can claim as medical expenses.

Driveway access – reasonable amounts paid to alter the driveway of the main place of residence of a person who has a severe and prolonged mobility impairment, to ease access to a bus.

Furnace – the amount paid for an electric or sealed combustion furnace bought to replace a furnace that is neither of these, where the replacement is necessary because of a person’s severe chronic respiratory ailment or immune system disorder – prescription needed.

Renovation or construction expenses – the amounts paid for changes that give a person access to (or greater mobility or functioning within) their home because they have a severe and prolonged mobility impairment or lack normal physical development.

Costs for renovating or altering an existing home or the incremental costs in building the person’s main place of residence may be incurred. These amounts paid minus any related rebates, such as the goods and services tax/harmonized sales tax (GST/HST), can be claimed.

Renovation or construction expenses have to be reasonable and meet both of the following conditions:

• They would not normally be expected to increase the value of the home.
• They would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.

Make sure you get a breakdown of the costs. Costs could include expenses such as:

• buying and installing outdoor or indoor ramps if the person cannot use stairs
• enlarging halls and doorways to give the person access to the various rooms of their home
• lowering kitchen or bathroom cabinets so the person can use them

While these costs to renovate or alter a home to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described above, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim. Also, you must be able to show that the person’s particular circumstances and the expenses meet all of the conditions.

If the renovation expenses qualify for the home accessibility tax credit (HATC), you could claim both the HATC and the medical expenses tax credit for these expenses. For more information about the HATC, see Guide RC4064, Disability-Related Information .

Devices, equipment, and supplies

This section identifies health-related devices, equipment, and supplies you can claim as medical expenses.

Acoustic coupler – prescription required.

Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less , for a person with a severe chronic ailment, disease, or disorder – prescription needed.

Air filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.

Altered auditory feedback devices for treating a speech disorder – prescription needed.

Artificial eye or limb

Assisted breathing devices that give air to the lungs under pressure, such as:

• a continuous positive airway pressure (CPAP) machine – prescription needed
• a mechanical ventilator

Audible signal devices including large bells, loud ringing bells, single stroke bells, vibrating bells, horns, and visible signals – prescription needed.

Baby breathing monitor – designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome – prescription needed.

Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription needed.

Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by choosing the symbols or spelling out words – prescription needed.

Blood coagulation monitors – the amount paid, including disposable peripherals such as pricking devices, lancets, and test strips, for a person who needs anti-coagulation therapy – prescription needed.

Bone conduction receiver

Braces for a limb including custom-made woven or elasticized stockings, walking casts, and boots or shoes that have braces built into them to allow a person to walk.

Braille note-taker devices used to allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed.

Braille printers, synthetic speech systems, large print-on-screen devices , and other devices designed only to help a person who is blind to use a computer – prescription needed.

Breast prosthesis because of a mastectomy – prescription needed.

Catheters, catheter trays, tubing , or other products needed for incontinence caused by illness, injury, or affliction.

Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed.

Cochlear implant

Computer peripherals designed only to help a person who is blind to use a computer – prescription needed.

Dentures and dental implants

Devices or software designed to allow a person who is blind or has a severe learning disability to read print – prescription needed.

Diapers or disposable briefs for a person who is incontinent because of an illness, injury or affliction.

Elastic support hose designed only to relieve swelling caused by chronic lymphedema – prescription needed.

Electronic bone healing device – prescription needed.

Electronic speech synthesizers that allow a person who is unable to speak to communicate using a portable keyboard – prescription needed.

Electrotherapy devices for the treatment of a medical condition or a severe mobility impairment. These can include devices for transcutaneous electrical nerve stimulation, electrical muscle stimulation, and iontophoresis – prescription needed.

Environmental control system (computerized or electronic) including the basic computer system used by a person with a severe and prolonged mobility impairment – prescription needed.

Extremity pump for a person diagnosed with chronic lymphedema – prescription needed.

Hearing aids or personal assistive listening devices including repairs and batteries.

Heart monitoring devices including repairs and batteries – prescription needed.

Hospital bed including attachments – prescription needed.

Ileostomy and colostomy pads including pouches and adhesives.

Infusion pump including disposable peripherals used in treating diabetes, or a device designed to allow a person with diabetes to measure their blood sugar levels – prescription needed.

Injection pens designed to be used to give an injection, such as an insulin pen – prescription needed.

Kidney machine (dialysis) – the cost of the machine and related expenses, such as:

• repairs, maintenance, and supplies
• additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation)
• the part of the operating costs of the home that relate to the machine (excluding mortgage interest and capital cost allowance)
• a telephone extension in the dialysis room and all long distance calls to a hospital for advice or to obtain repairs
• necessary and unavoidable costs to transport supplies

Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed.

Laryngeal speaking aids

Lift or transportation equipment (power-operated) designed only to be used by a person with a disability to help them access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle – prescription needed.

Needles and syringes – prescription needed.

Optical scanners or similar devices designed to allow a person who is blind to read print– prescription needed.

Orthopaedic shoes, boots, and inserts – prescription needed.

Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed.

Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription needed.

Oxygen concentrator – amounts paid to buy, use and maintain an oxygen concentrator including electricity.

Pacemakers – prescription needed.

Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts the person’s ability to use their arms or hands – prescription needed.

Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, use, and maintain this equipment.

Pressure pulse therapy devices for treating a balance disorder – prescription needed.

Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Scooter – the amount paid for a scooter that is used instead of a wheelchair.

Spinal brace

Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed.

Talking textbooks related to enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary – prescription needed.

Teletypewriters or similar devices that allow a person who is deaf or unable to speak to make and receive phone calls – prescription needed.

Television closed caption decoders for a person who is deaf – prescription needed.

Truss for hernia

Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within 6 months after the van was bought (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $8,204).

Vehicle device designed only to allow a person with a mobility impairment to drive the vehicle – prescription needed.

Vision devices – including eyeglasses, contact lenses and prescription swimming goggles to correct eyesight – prescription needed.

Visual or vibratory signalling device used by a person with a hearing impairment – prescription needed.

Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is necessary.

Volume control feature (additional) used by a person who has a hearing impairment – prescription needed.

Walking aids – the amount paid for devices designed only to help a person who has a mobility impairment – prescription needed.

Water filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.

Wheelchairs and wheelchair carriers

Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – prescription needed.

Gluten-free food products

Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense.

Incremental cost of gluten-free products

The incremental cost of buying gluten-free food products is the cost of gluten-free product minus the cost of similar products with gluten.

Eligible food products

Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread.

Other products can also be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. This includes, but is not limited to, rice flour and gluten-free spices.

If several people eat the product, only the costs related to the part of the product that is eaten by the person with celiac disease may be claimed as a medical expense.

Documents you need to keep

Do not send your supporting documents. Keep them in case the CRA asks to see them later. You will need to keep all of the following documents:

• a letter from a medical practitioner that certifies that the person has celiac disease and needs a gluten-free diet
• receipts for each gluten-free food product that is claimed
• a summary of each food product that was bought during the 12-month period for which the expenses are being claimed

Prescribed drugs, medications, and other substances

This section identifies prescribed drugs, medications, and other substances you can claim as medical expenses.

Drugs and medical devices bought under Health Canada’s Special Access Program – the amounts paid for drugs and medical devices that have not been approved for use in Canada, if they were purchased under this program. For more information, visit Health Canada .

Insulin or substitutes – prescription needed.

Liver extract injections for a person with pernicious anaemia – prescription needed.

Medical cannabis (marihuana) – the amounts paid for cannabis, cannabis oil, cannabis plant seeds, or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in subsection 264(1) of the Cannabis Regulations ). The patient must be a holder of a medical document (as defined in subsection 264(1) of the Cannabis Regulations). The Cannabis Regulations require that the patient be registered as a client of the holder of a licence for sale and require the patient to make their purchases from the holder they are registered with.

Where a patient has a registration certificate that allows them to legally produce a limited amount of cannabis for their own medical purposes, the cost of growing and producing cannabis for medical purposes (other than the cost of cannabis plant seeds and cannabis), such as pots, soil, nutrients, and lights, is not an eligible medical expense.

Prescription drugs and medications that can lawfully be obtained for use by the person only if prescribed by a medical practitioner. Also, the drugs or medications must be recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner (except vitamin B12 ).

Vaccines – prescription needed.

Vitamin B12  therapy for a person with pernicious anaemia (either by injections, pills, or other methods) – prescription needed.

Service animals

The cost of a specially trained animal to assist in coping with an impairment for a person who is in any of the following situations. The person:

• is profoundly deaf
• has a severe and prolonged physical impairment that markedly restricts the use of their arms or legs
• is severely affected by autism or epilepsy
• has severe diabetes (for expenses incurred after 2013)
• has a severe mental impairment (for expenses incurred after 2017). The animal must be specially trained to perform specific tasks that assist the person in coping with the impairment. An animal that only provides emotional support is not considered to be specially trained for a specific task

In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses.

Reasonable travel expenses for the person to go to a school, institution, or other place that trains them in handling such an animal (including reasonable board and lodging for full-time attendance at the school) are eligible expenses. The training of such animals has to be one of the main purposes of the person or organization that provides the animal.

Services and fees

This section identifies the services and fees you can claim as medical expenses.

Ambulance service to or from a public or licensed private hospital.

Certificates – the amount paid to a medical practitioner for filling out and providing more information for Form T2201 and other certificates.

Deaf-blind intervening services used by a person who is blind and profoundly deaf when paid to someone in the business of providing these services.

Dental services – paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Electrolysis – only amounts paid to a qualified medical practitioner. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Hospital services – public or private, that are licensed as hospitals by the province, territory, or jurisdiction they are located in.

Laboratory procedures or services including necessary interpretations – prescription needed.

COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory.

Medical services by medical practitioners – to verify if a specific profession is recognized by a province or territory for the purposes of claiming medical expenses, go to Authorized medical practitioners for the purposes of the medical expense tax credit .

Medical services outside of Canada – if you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital. A "licensed private hospital" is a hospital licensed by the jurisdiction that it operates in.

Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s tax return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $3,282).

Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Nurse – the amount paid for services of an authorized nurse.

Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Premiums paid to private health services plans including medical, dental, and hospitalization plans. They can be claimed as a medical expense, as long as 90% or more of the premiums paid under the plan are for eligible medical expenses.

Reading services used by a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services. Also, you can claim the cost of any related interpretation or diagnosis – prescription needed.

Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed.

Travel expenses

This section explains which travel expenses you can claim as medical expenses.

Expenses you can claim

To claim transportation and travel expenses, all of the following conditions must be met:

• Substantially equivalent medical services were not available near your home.
• You took a reasonably direct travelling route.
• It is reasonable, under the circumstances, for you to have travelled to that place for those medical services.

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant.

If you have travel expenses related to medical services and you also qualify for northern residents deductions (line 25500 of your tax return), you may be able to choose how to claim your expenses. For more information, see Form T2222, Northern Residents Deductions .

At least 40 kilometres

If you had to travel at least 40 kilometres (one way) from your home to get medical services, you may be able to claim the public transportation expenses you paid (for example, taxis, bus, or train) as medical expenses. Where public transportation is not readily available, you may be able to claim vehicle expenses.

At least 80 kilometres

If you had to travel at least 80 kilometres (one way) from your home to get medical services, you may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses. This may include travelling outside Canada.

Meal and vehicle expenses

You can choose to use the detailed or simplified method for calculating meal and vehicle expenses. If you use the detailed method, you have to keep all receipts and records for your 12-month period.

For more information and to find out about the rates used to calculate these travel expenses, go to Meal and vehicle rates used to calculate travel expenses or call the CRA's Tax Information Phone Service at 1-800-267-6999 .

Accommodations

You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Expenses you cannot claim

If you traveled less than 40 kilometres from your home to get medical services, you cannot claim travel expenses as medical expenses. You also cannot claim travel expenses if you travel only to pick up a device or medication.

Paul lives in St-Hyacinthe and had to travel over 40 kilometres one way (but less than 80 kilometres) to Montréal to get medical services because similar services were not available within 40 kilometres of his home. He had to use his vehicle because no public transportation was readily available.

Paul can claim his vehicle expenses. He can choose the detailed or simplified method to calculate the amount to claim on his tax return.

Maria had to travel with her son Michael from Sydney to Halifax (over 80 kilometres one way) to get medical services for herself. Maria’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Maria took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Halifax to get medical services.

The day after they arrived in Halifax, Maria checked into the hospital for surgery and had to stay for two weeks .

Michael stayed in a hotel nearby and during the day, helped her with meals and personal care at the hospital. Michael drove his mother back to Sydney afterwards.

Maria can claim all reasonable travel expenses for herself and her son while en route, to and from Halifax and for the two-week period of medical services in Halifax.

Jennifer had to travel from Prince Rupert to Vancouver (over 80 kilometres one way) to get medical services. Her husband Stephen drove her there. Jennifer stayed in the hospital in Vancouver for three weeks but Stephen drove back to Prince Rupert after dropping her off at the hospital. Jennifer’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Jennifer took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Vancouver to get medical services.

Stephen came to visit Jennifer once during her three-week stay in the hospital. When Jennifer was ready to go home, Stephen drove to Vancouver to take her home.

Jennifer can claim reasonable travel expenses for herself and her husband for the trip from Prince Rupert to Vancouver and then for the drive back home. However, neither Jennifer nor Stephen can claim any expenses for the trip Stephen made to visit Jennifer in the hospital.

John had to travel from Winnipeg to Germany (over 80 kilometres one way) to get medical services. He flew there and back, and stayed at a hotel for one week while he received the services from a medical practitioner.

Since similar medical services were not available near his home, John took a direct travelling route, and it was reasonable, under the circumstances, for him to travel to Germany to get medical services.

John can claim all reasonable travel expenses for himself while en route, to and from Germany and for the one week period of medical services in Germany.

Common medical expenses you cannot claim

There are some expenses that are commonly claimed as medical expenses in error. The expenses you cannot claim include the following:

• athletic or fitness club fees
• birth control devices (non-prescription)
• blood pressure monitors
• liposuction
• hair replacement procedures
• filler injections (for removing wrinkles)
• teeth whitening

A cosmetic surgery expense may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease;

• diaper services
• health plan premiums paid by an employer and not included in your income
• liquid meal replacement products
• mobile applications that help a person manage their blood glucose level (without actually measuring it)
• nebulizer to turn liquid medicine into a fine mist that can be inhaled
• organic food
• over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner (except vitamin B12 )
• personal response systems such as Lifeline and Health Line Services
• provincial and territorial plans such as the Alberta Health Care Insurance Plan and the Ontario Health Insurance Plan (for a complete list of non-eligible plans, go to Lines 33099 and 33199 – Eligible medical expenses you can claim on your return )
• radon testing (for example, a radon test kit or the services of a radon measurement professional) or a radon mitigation treatment system (including installation)
• the part of medical expenses (including travel expenses) for which you can get reimbursed, such as reimbursements from a private insurance

If you are filing your tax return electronically or on paper, do not send any supporting documents. Keep them in case the CRA asks to see them later.

Receipts must show the name of the company or individual to whom an expense was paid. Receipts for attendant care or therapy paid to an individual should also show the individual’s social insurance number.

Receipts should also show the purpose of the payment, the date of payment, the name of the patient, and, if applicable, the medical practitioner who prescribed the purchase or gave the service.

In addition to receipts, the CRA may ask to see proof of payment, such as bank or credit card statements. If you are claiming amounts for a dependant who is 18 or older, the CRA may ask you for proof of support, such as a lease agreement or grocery receipts.

Digital services for individuals

The CRA’s digital services are fast, easy, and secure!

My Account lets you view and manage your personal income tax and benefit information online. Use My Account throughout the year to:

• view your benefit and credit information and apply for certain benefits
• view your notice of assessment or reassessment
• view uncashed cheques and request a replacement payment
• change your address, phone numbers, direct deposit information, marital status, and information about children in your care
• manage notification preferences and receive email notifications when important changes are made to your account
• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit, and your first home savings account (FHSA) participation room
• track the progress of certain files you have submitted to the CRA
• make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee. For more information on how to make a payment, go to Payments to the CRA
• view and print your proof of income statement
• manage authorized representatives and authorization requests
• submit documents to the CRA
• submit an audit enquiry
• link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account
• manage Multi-factor authentification settings

To sign in to or register for the CRA's digital services, go to:

• My Account if you are an individual
• Represent a Client if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account.

For more information, go to Email notifications from the CRA .

For more information

If you need help.

If you need more information after reading this guide, go to  Eligible medical expenses you can claim on your tax return or call 1-800-959-8281 .

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-8281 .

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists .

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999 .

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354 .

If you use an operator-assisted relay service , call the CRA's regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file an objection if you disagree with an assessement, determination, or decision.

For more information about objections and related deadlines, go to File an objection .

CRA Service Feedback Program

Service complaints.

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, see the Taxpayer Bill of Rights .

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

• Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact information .
• If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor.
• If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback . For more information on how to file a complaint, go to Submit a service feedback .

If you are not satisfied with how the CRA has handled your service related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsperson .

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel that you were treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint .

For more information about complaints and disputes, go to Reprisal complaints .

Acoustic coupler

Air conditioner

Air filter, cleaner, or purifier

Altered auditory feedback devices

Ambulance service

Assisted breathing devices

Attendant care expenses

Audible signal devices

Baby breathing monitor

Bathroom aids

Bliss symbol boards

Blood coagulation monitors

Bone marrow transplant

Braces for a limb

Braille note-taker devices

Braille printers, synthetic speech systems, large print-on-screen devices

Breast prosthesis

Cancer treatment

Cannabis – see Medical cannabis (marihuana)

Catheters, catheter trays tubing

Certificates

Computer peripherals

Construction expenses – see Renovation or construction expenses

Cosmetic surgery

Deaf-blind intervening services

Dental services

Devices or software

Dialysis (kidney machine)

Diapers or disposable briefs

Driveway access

Drugs and medical devices bought under Health Canada’s Special Access Program

Egg and sperm freezing and storage

Elastic support hose

Electrolysis

Electronic bone healing device

Electronic speech synthesizers

Electrotherapy devices

Environmental control system (computerized or electronic)

Extremity pump

Fertility-related procedures  

Glasses – see Vision devices

Group home – see Attendant care and care in a facility

Hearing aids

Heart monitoring devices

Hernia – see Truss for hernia

Hospital bed

Hospital services

Hot tub – see  Whirlpool bath treatments

Ileostomy and colostomy pads

Infusion pump

Injection pens

Insulin or substitutes

In vitro fertility program

Kidney machine – see Dialysis (kidney machine)

Laboratory procedures or services

Large print-on-screen devices

Laser eye surgery

Lift or transportation equipment

Liver extract injections

Medical cannabis (marihuana)

Medical devices bought under Health Canada’s Special Access Program – see Drugs and medical devices bought under Health Canada’s Special Access Program

Medical services provided by qualified medical practitioners

Medical services provided outside of Canada

Moving expenses

Needles and syringes

Note-taking services

Nursing home – see Attendant care and care in a facility

Optical scanners

Organ transplant

Orthodontic work

Orthopaedic shoes, boots, and inserts

Osteogenesis stimulator (inductive coupling)

Ova – see In vitro fertility program

Ova freezing – see Egg and sperm freezing and storage

Oxygen and oxygen tent

Oxygen concentrator

Page turner devices

Personalized therapy plan

Phototherapy equipment

Premiums paid to private health services plans

Pre-natal and post-natal treatments

Prescription drugs and medications

Pressure pulse therapy devices

Radon testing

Reading services

Real-time captioning

Rehabilitative therapy

Renovation or construction expenses

Respite care expenses – see Attendant care and care in a facility

School for persons with an impairment in physical or mental functions

Sign-language interpretation services

Software – see Devices or software

Sperm – see In vitro fertility program

Sperm freezing – see Egg and sperm freezing and storage

Standing devices

Surrogate mother – see Fertility-related procedures

Syringes – see Needles and syringes

Talking textbooks

Teletypewriters

Television closed caption decoders

Transportation equipment – see Lift or transportation equipment  

Treatment centre

Tutoring services

Vehicle device

Vision devices

Visual or vibratory signalling device

Vitamin B12

Voice recognition software

Volume control feature (additional)

Walking aids

Walking cast – see Braces for a limb

Water filter, cleaner or purifier

Whirlpool bath treatments

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