CANADA REVENUE AGENCY

Website: www.cra-arc.gc.ca

TRAVEL EXPENSES

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Travel expenses (at least 40 km)
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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)
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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)
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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
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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.

SPECIALLY EQUIPPED MOTOR VEHICLES

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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.

FEDERAL EXCISE GASOLINE TAX REFUND PROGRAM

Website: www.cra-arc.gc.ca/E/pbg/ef/xe8/
Telephone (bilingual): 1 (877) 432-5472

How the program works
You must fall into one of the three categories identified in Section 4 on page 1 of the form.

The program allows you to claim a refund for part of the excise tax paid on gasoline at the rate of $0.015 per litre or $0.0015 per kilometre for allowances paid to employees for the operating expenses related to vehicles used for business purposes. To qualify for a refund, the gasoline you buy must be for your use and not for resale.

Diesel fuel, heating fuel, propane, gasoline purchased in a foreign country, and aviation fuel do not qualify for an excise tax refund. Also, gasoline you buy for personal use does not qualify for a refund unless you are an individual with a permanent mobility impairment.

When to claim a refund
If your claim is less than $200, you can submit it for each six-month period ending June 30 or December 31. File your claim no later than one month after the end of the six-month period. For example, if you are claiming a refund of $150 for the period from January 1 to June 30, submit your claim by July 31.

If your claim is $200 or more, you can submit it any time during the year. Please file a maximum of one claim per month.

If your refund is for gasoline that you use in different vehicles, you should combine these amounts into one claim.

Documents to keep
Do not submit receipts or other documents with your application. However, you must keep your supporting documents such as invoices, receipts, or vouchers and confirmation-of-use statements, since we may ask you for proof that you purchased the gasoline for which you are claiming a refund.
Your documents must contain enough information to allow us to verify your gasoline tax refund claim.

Each proof of purchase must include the supplier’s name, the purchase date, the quantity, and the price of gasoline purchased. We do not accept estimates for missing records.

You can claim a refund for allowances that you paid your employees for the operating expenses related to the use of their personal vehicle for business purposes. You must keep copies of expense account statements that show kilometres and proof of payment to the employees.

If you send receipts or vouchers to other government departments or agencies, you must keep copies or other written proof to support the application you file with us.

You must keep all records and account books in Canada for six years from the end of the year to which they relate. If you are an organization or association, you must keep your books and records at your place of business in Canada.

CANADIAN TRANSPORTATION AGENCY

Website: www.otc-cta.gc.ca
Canadian Transportation Agency
Telephone : (888) 222-2592
Ottawa, Ontario K1A 0N9
Fax: (819)997-6727
TTY: (800)669-5575
Email: [email protected]

INDUSTRY GUIDANCE
The Canadian Transportation Agency is an independent administrative body of the Government of Canada. It performs two key functions within the federal transportation system:

  • As a quasi-judicial tribunal, the Agency, informally and through formal adjudication, resolves a range of commercial and consumer transportation-related disputes, including accessibility issues for persons with disabilities. It operates like a court when adjudicating disputes.
  • As an economic regulator, the Agency makes determinations and issues authorities, licences and permits to transportation carriers under federal jurisdiction.

The Agency’s responsibility to resolve accessible transportation problems is limited to circumstances where the problem encountered:

  • relates to a person’s disability; and
  • occurred in the federal transportation system.

The Agency’s jurisdiction applies to:

  • 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.

WHO DOES THE AGENCY CONSIDER TO BE A PERSON WITH A DISABILITY?
Someone with a health-related problem that limits his or her ability to travel or who has difficulties traveling in the federal transportation system. Disabilities include permanent and temporary conditions. For example, senior citizens may be considered persons with a disability if they have a health-related problem that makes it difficult for them to travel.

If the complaint goes to adjudication, the applicant must prove that they meet the definition of a person with a disability according to the Canada Transportation Act.

WHAT ARE THE RESPONSIBILITIES OF SERVICE PROVIDERS?
For persons with disabilities travelling within the federal transportation system, service providers must:

  • ensure that persons with disabilities have equal access to federal transportation services;
  • accommodate persons with disabilities, up to the point of undue hardship;
  • provide accommodation in a manner that respects the dignity of persons with disabilities; and
  • provide accommodation which considers persons’ unique disability- related needs.

ACCESSIBILITY NEEDS
Website: www.otc-cta.gc.ca/eng/special-needs

The Agency is responsible for removing undue obstacles to the mobility of persons with disabilities from the federal transportation system. The Agency seeks to remove undue obstacles by:

  • developing regulations, codes of practice and standards
  • communicating with the transportation industry and the community of persons with disabilities
  • resolving individual accessibility-related complaints
  • ordering corrective measures as required

The Agency also has a number of accessibility related information for download at www.otc-cta.gc.ca/eng/publications?f[0]=im_field_mode%3A1344

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