Canadians who drive long distances for medical appointments can recover part of the cost through the Medical Expense Tax Credit (METC). The federal government lets you add qualifying vehicle expenses to Line 33099 of your T1 return, turning those kilometres into a non-refundable tax credit. Below is every rule, rate, and record-keeping tip you need to claim the medical travel mileage deduction in Canada for the 2026 tax year.
The 40 km Rule: Do You Qualify?
The CRA sets a clear distance threshold before any medical travel costs become eligible. You must travel at least 40 kilometres one way from your home to receive medical services that are not reasonably available closer. The distance is measured from your home address to the medical provider’s location, not the round-trip total.
Qualifying medical services include visits to:
- Family doctors, specialists, and surgeons
- Hospitals and outpatient clinics
- Dentists and orthodontists
- Physiotherapists, chiropractors, and other licensed practitioners
- Diagnostic labs and imaging centres (when referred by a practitioner)
A few scenarios illustrate how the threshold works in practice:
- Home to hospital = 35 km: Does not qualify — falls under the 40 km minimum.
- Home to specialist = 52 km: Qualifies — you claim the full round trip of 104 km.
- Home to specialist = 40 km exactly: Qualifies — 40 km is the minimum, not the floor above it.
There is an important condition: equivalent medical services must not be available closer to your home. If a specialist is 80 km away but the same specialty is offered 25 km away, the CRA may deny the claim for the longer trip.
Simplified Method vs Detailed Method
The CRA offers two ways to calculate the vehicle portion of your medical travel expenses. You must choose one method for the entire 12-month claim period — you cannot mix them.
Simplified Method (Per-Kilometre Rate)
Multiply your total eligible medical travel kilometres by the CRA’s flat rate for your province or territory. For 2026:
| Region | First 5,000 km | Each Additional km |
|---|---|---|
| All provinces (ON, BC, AB, QC, etc.) | $0.73 | $0.67 |
| Yukon, NWT, Nunavut | $0.77 | $0.71 |
You do not need to keep fuel or repair receipts with this method. The CRA may still ask you to demonstrate the kilometres you drove, so a basic trip log with dates and distances is strongly recommended. Tripbook can record every medical trip with GPS-verified distance, giving you a clean record if the CRA requests documentation.
Detailed Method (Actual Costs)
Track every vehicle expense during your 12-month claim period — fuel, insurance, licence fees, maintenance, repairs, and depreciation — then calculate the percentage of total kilometres that were driven for medical travel.
Formula: (medical km / total km) x total vehicle expenses = deductible amount
The detailed method rewards drivers with high total vehicle costs, but it demands complete receipts and a full-year mileage log. Tripbook automatically separates medical, business, and personal trips, which simplifies the detailed-method calculation if you also drive for work.
Example Calculations
Consider Sarah, who lives in Ontario and drives 65 km one way to a cancer treatment centre, 24 times per year.
Simplified method:
- Round trip: 130 km x 24 visits = 3,120 km
- 3,120 km x $0.73/km = $2,277.60
Detailed method:
- Sarah’s total vehicle expenses for the year: $8,400
- Total km driven (all purposes): 22,000 km
- Medical km: 3,120 km
- Medical percentage: 3,120 / 22,000 = 14.18%
- $8,400 x 14.18% = $1,191.12
In Sarah’s case, the simplified method produces a significantly higher claim. This is common when medical travel represents a small share of total driving but the distances per trip are long. Always run both calculations before filing to see which gives the better result.
Meals, Accommodation & the 80 km Rule
When the one-way distance exceeds 80 kilometres, the CRA allows you to claim more than just vehicle costs:
Meals — Using the simplified method, you can claim a flat rate of $23 per meal up to $69 per day (tax included). No receipts are required at this flat rate. With the detailed method, you claim the actual cost of meals supported by receipts.
Accommodation — Hotel or motel costs are claimable at the actual amount paid, including taxes. You must keep the receipt. Only the cost of the stay is eligible — room service, minibar charges, and similar extras are excluded.
Attendant travel — If a medical practitioner certifies in writing that you cannot travel without assistance, the travel costs (vehicle, meals, accommodation) of one attendant are also eligible.
For trips between 40 km and 80 km one way, only vehicle expenses qualify — meals and accommodation cannot be claimed in that range.
How to Claim on Your Tax Return
Medical travel is claimed through the Medical Expense Tax Credit (METC) on your T1 return, not as an income deduction. Here is the step-by-step process:
- Choose your 12-month period. The METC lets you pick any 12-month period ending in the current tax year. Select the window that captures your highest eligible expenses.
- Total your eligible medical expenses. Add vehicle costs (simplified or detailed), meals, accommodation, and all other qualifying medical expenses (prescriptions, dental work, etc.).
- Enter on Line 33099 (for yourself, your spouse, or common-law partner) or Line 33199 (for other eligible dependants).
- Apply the threshold. The credit applies only to expenses exceeding the lesser of 3% of your net income or $2,759 (approximate 2026 threshold).
- Calculate the credit. The federal credit rate is 15% of the amount above the threshold. Provincial credits vary.
The METC is non-refundable, meaning it reduces your tax payable but cannot create a refund on its own. However, combined with other medical costs, it can meaningfully lower your tax bill.
Record-Keeping Tips for Medical Travel
The CRA does not mandate a formal logbook for medical travel the way it does for business driving, but high medical expense claims are routinely audited. Prepare by keeping:
- Appointment confirmations — letters, emails, or portal printouts showing dates and provider addresses
- Distance records — a trip log noting the date, destination, and round-trip kilometres for each visit
- Receipts — accommodation invoices and, if using the detailed method, all vehicle expense receipts
- Practitioner letter — if you require an attendant, obtain written certification from your medical practitioner
Using Tripbook to log each medical trip gives you a timestamped, GPS-backed distance record that satisfies CRA scrutiny. The app categorises trips so your medical kilometres stay separate from business or personal driving, making tax time straightforward.
Medical Travel vs Business Vehicle Deductions
Medical travel and business vehicle deductions are completely separate claims with different rules:
| Business / Employment | Medical Travel | |
|---|---|---|
| Where to claim | T2125 or T777 | Line 33099 / 33199 (METC) |
| Rate (simplified) | $0.73/km first 5,000 km | Same per-km rates |
| Record-keeping | Formal CRA logbook required | Appointment records + distance log |
| Distance rule | No minimum | 40 km one-way minimum |
| Tax benefit | Reduces taxable income | Non-refundable credit at 15% |
If you drive for both business and medical purposes, you can claim both — just ensure you never double-count the same kilometres. Download Tripbook to keep your business and medical trips organised in one app.
For a deeper look at business vehicle deductions, see how to claim mileage on taxes in Canada. For the full breakdown of 2026 per-km rates used in both business and medical travel, see CRA mileage rate 2026. If you are self-employed and want to understand vehicle write-offs beyond medical travel, read self-employed vehicle expenses Canada.
