Did you have out-of-pocket medical expenses in 2013?

January 28, 2013 at 3:02 PM

You may claim medical expenses for yourself, your spouse or common-law partner, and your or your spouse’s or common-law partner’s children who are not age 18 before the end of the taxation year.  Medical expenses may also be claimed for certain other dependents.


                        In a September 5, 2012 Technical Interpretation, CRA reviewed a situation where a husband and wife drove their infant child to a hospital in another city where the infant had surgery.  Including the pre-admission at the hospital, the child was in the hospital for a number of days.  Following the surgical procedure, the parents stayed with the child in the city for an additional number of days for a post-surgery follow-up before returning directly home.

CRA notes that an individual may claim an amount paid for reasonable travel expenses (for example, accommodation, meals and parking) incurred in respect of the patient and, where the patient was certified by a medical practitioner to be incapable of travelling without the assistance of an attendant, in respect of one individual who accompanied the patient, in certain circumstances.

CRA notes that the above requirements may be met even if medical services are available nearer to the individual’s locality if it is reasonable for the individual to have travelled to the place where the medical services were obtained.

Tax Tips and Traps 2013