Website: www.cra-arc.gc.ca

TRAVEL EXPENSES

Visit the website

Travel expenses (at least 40 km)
Visit the website

If you had to travel at least 40 kilometres (one way) from your home to obtain 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.

The cost of the public transportation expenses (for example, taxis, bus, or train) when a person is required to travel at least 40 kilometers (one way), but less than 80 km, from their home to get medical services.

To claim transportation and travel expenses, 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 travel to that place for those medical services

If a medical practitioner certifies in writing that you were incapable of travelling alone to obtain medical services, you can also claim the transportation and travel expenses of an attendant who accompanied you.

Travel expenses (at least 80 km)
Visit the website

The cost of the travel expenses, including accommodations, meals, and parking, when a person is required to travel at least 80 kilometers (one way) from their home to get medical services.

To claim transportation and travel expenses, 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 travel to that place for those medical services

If a medical practitioner certifies in writing that you were incapable of travelling alone to obtain medical services, you can also claim the transportation and travel expenses of an attendant who accompanied you.

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

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.

Travel expenses (outside of Canada)
Visit the website

The cost of the transportation and travel expenses (for example, taxis, bus, or train etc.) and travel expenses, including accommodations, meals, and parking, when a person is required to travel 80 kilometers or more (one way) from their home to get medical services outside of Canada.

To determine if the treatment received outside of Canada is an eligible medical expense, see Medical services provided outside of Canada.

To claim transportation and travel expenses, 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 travel to that place for those medical services

If a medical practitioner certifies in writing that you were incapable of travelling alone to obtain medical services, you can also claim the transportation and travel expenses of an attendant who accompanied you.

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

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.

Medical services provided outside Canada
Visit the website

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 “medical practitioner” is an individual (such as a doctor or a nurse) who is authorized to practice according to the laws of the jurisdiction that the services are provided in. A “licensed private hospital” is a hospital licensed by the jurisdiction that it operates in.

Website 

Atlantic Region
Enforcement Officer
Canadian Transportation Agency
109 – 1045 Main Street
Moncton, NB E1C 1H1
Telephone: (506) 851-6950
Fax: (506) 953-1972
Email: [email protected]

National
Accessible Transportation Directorate
Canadian Transportation Agency
Ottawa, ON K1A 0N9
Toll Free: (888) 222-2592
TTY: (800) 669-5575
Fax: (819) 9973-6727
E-mail: [email protected]

Mandate, tools and values

The Canadian Transportation Agency (CTA) is an independent, quasi-judicial tribunal and regulator that has, with respect to all matters necessary for the exercise of its jurisdiction, all the powers of a superior court.

We oversee the very large and complex Canadian transportation system, which is essential to the economic and social well-being of Canadians.

Our decision-makers are regular Members appointed by the Governor-in-Council (GIC) and temporary Members appointed by the Minister of Transport from a GIC-approved roster. Members’ key functions include making adjudicative rulings, regulations, and regulatory determinations, as well as designating CTA staff to exercise the role of enforcement officers.

Our three mandates

  • We help ensure that the national transportation system runs efficiently and smoothly in the interests of all Canadians: those who work and invest in it; the producers, shippers, travelers and businesses who rely on it; and the communities where it operates.
  • We protect the human right of persons with disabilities to an accessible transportation network.
  • We provide consumer protection for air passengers.

Accessibility Services:

The Agency helps ensure that any undue obstacles to the mobility of persons with disabilities are removed from federal transportation services and facilities:

  • air carriers operating within, to, or from Canada;
  • rail, ferry and bus carriers that operate between provinces or territories or between Canada and the United States;
  • airports, rail stations and ferry terminals located in Canada; and
  • services that are integral to the transportation services provided by a carrier or terminal located in Canada.

Visit the website

You can claim a specially-equipped motor vehicle rebate if you paid GST/HST on the purchase of a qualifying motor vehicle, or you paid GST/HST on a modification service performed on your motor vehicle. To apply for the rebate, complete Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application.

Qualifying Motor Vehicle
A qualifying motor vehicle means a motor vehicle that is equipped with a device designed exclusively to assist in placing a wheelchair in the vehicle without having to collapse the wheelchair, or with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability.

Modification service
Modification service means a service (including parts) performed on a motor vehicle to specially equip or adapt the vehicle for its use by or in transporting an individual using a wheelchair, or to specially equip the vehicle with an auxiliary driving control to allow an individual with a disability to operate it.

Website: Excise gasoline tax refund - Canada.ca
Telephone (bilingual): 1 (877) 432-5472

If you have a permanent mobility impairment and cannot safely use public transportation, you can ask for a refund of part of the federal excise tax on the gasoline you buy. A qualified medical practitioner must certify the impairment.

For more information, see Form XE8, Application for Refund of Federal Excise Gasoline Tax on Gasoline.

Back to top