Tax Tips

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 for you to travel 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.

You cannot claim travel expenses if:

• You traveled under 40 kilometres (one way) from your home to get medical services.

• You traveled only to pick up a device or medication.

IMPORTANT NOTE:

You may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses, only when they are incurred while travelling to receive medical care.

If you traveled at least 40 kilometres (one way) from your home to get medical services, you may be able to claim:

• Public transportation expenses you paid

• Vehicle expenses, where public transportation is not readily available, you may be able to claim

If you had to travel at least 80 kilometres (one way) from your home to get medical services, you may be able to claim:

• Public transportation expenses you paid

• Vehicle expenses, where public transportation is not readily available, you may be able to claim

• Accommodations

• Meals

• Parking expenses

You must keep receipts for all accommodations expenses to show that the accommodations were necessary because of the distance travelled and your medical condition. Claim the amount paid for accommodations, as shown on your receipts.

You must keep receipts for all meal expenses to show that the meals were necessary because of the distance travelled and your medical condition. Claim the amount paid for meals, as shown on your receipts.

There are two methods to claim meal expenses:

Detailed method
If you use the detailed method to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent for your 12-month period, only.

Simplified method
If you use the simplified method to calculate meal expenses, you can claim in Canadian or US funds a flat rate of $23/meal, to a maximum of $69/day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you use the simplified method, the CRA may still ask you to provide some documentation to support your claim.

You must keep receipts for all vehicle expenses to show that they were necessary because of the distance travelled and your medical condition. Claim the amount paid for vehicle expenses, as shown on your receipts.

Here are two methods to claim vehicle expenses:

Detailed method
If you use the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred during the 12-month period you choose for medical expenses.

Vehicle expenses include:

• Operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance, and repairs.

• Ownership expenses such as depreciation, provincial tax, and finance charges.

Keep track of the number of kilometres you drove in that time period, as well as the number of kilometres you drove specifically for the for medical expenses. Your claim for vehicle expenses is the percentage of your total vehicle expenses that relate to the kilometres driven for moving or medical expenses. For example, if you drove 10,000 km during the year, and half of that was related to medical expenses, you can claim half of the total vehicle expenses on your return.

Simplified method
Although you do not need to keep detailed receipts for actual expenses if you choose to use the simplified method, you may still be asked you to provide some documentation to support your claim. Keep track of the number of kilometres driven during the tax year for your trips relating to the 12-month period you choose for medical expenses. To determine the amount you can claim for vehicle expenses, multiply the number of kilometres by the cents/km rate from the chart below for the province or territory in which the travel begins.
 

*These rates were taken from the Government of Canada's Meal and Vehicle Rates Used to Calculate Travel Expenses page.

Although you do not need to keep detailed receipts for actual expenses, the CRA may still ask you to provide some documentation to support your claim.

People who have installed a home hemodialysis machine may claim the following costs on line 33099 or line 33199 of your tax return:

• 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

To calculate the amount to enter on lines 33099 and 33199 of your tax return, review the Eligible medical expenses you can claim on your tax return page.

You should keep receipts for all the documents you need to support your medical expenses claims, in case the Canada Revenue Agency (CRA) asks to see them later. These documents include:

• Receipts showing the name of the company or individual to whom the expense was paid.

• The list of common medical expenses indicates if you need a prescription to support your claim. A medical practitioner can provide the prescription.

• The list of common medical expenses indicates if you need a certification in writing to support your claim. A medical practitioner can provide the certification.

• Disability Tax Credit Certificate

You can claim medical expenses paid for a person who died, in any 24-month period that includes the date of death, if they weren’t claimed for any other year.

More information is available on the Government of Canada's Eligible medical expenses you can claim on your tax return page.

You may claim reasonable amounts you paid to find a compatible donor, to arrange the transplant including legal fees, insurance premiums, and reasonable travelling costs including board and lodging expenses for the patient, the donor, and their respective attendants. All provinces have programs to reimburse living donors for the costs associated with donation (parking/transit, meals, accommodation, etc.). Any costs for which reimbursement is provided cannot be claimed as medical expenses.

You can claim the cost of prescription drugs and medications that were prescribed by a medical professional and were recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical professional (except Vitamin B12).

You can claim the amounts paid for drugs and medical devices that have not been approved for use in Canada, if they were bought under this program. For more information, visit Health Canada's Special Access Programs overview page.

For a complete list of the medical expenses you can claim, visit the Government of Canada's page on Eligible medical expenses you can claim on your tax return.​

The Disability Tax Credit is a non-refundable tax credit helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. The credit will reduce your income tax payable if you qualify. If you have no tax payable, you may transfer the credit to a spouse or other supporting person. Dialysis is a life-sustaining therapy when it meets all of the following criteria: 

• The therapy is needed to support a vital function.

• The therapy is needed at least two times per week.

• The therapy is needed for an average of at least 14 hours per week.

• Impairment has lasted or is expected to last for a period of at least 12 continuous months.

You must dedicate the time for the therapy – that is, you have to take time away from your normal, everyday activities to receive it. It includes the time you need to set up a portable device.

We recommend that all dialysis patients apply for the Disability Tax Credit. Your renal social worker can help you with the paperwork, if needed. The application is easily completed and there is no need for a private company to assist.

You are eligible for the Disability Tax Credit if the CRA approves Form T2201 Disability Tax Credit Certificate. A medical professional must fill out Part B of this form and certify that you have a severe and prolonged impairment and must describe its effects. In Part B, under Life Sustaining Therapy, we recommend that your doctor answer ‘yes’ to the question: “Does your patient meet the conditions for life-sustaining therapy?” and specify the type of therapy as “kidney dialysis to filter blood.” The attached letter, “Addendum to the Disability Tax Credit Certificate” may also be helpful in explaining the diagnosis of End-Stage Renal Disease and the time required for dialysis. The application for the T2201 Disability Tax Credit Certificate is available on the Government of Canada's T2201 Disability Tax Credit Certificate page. There is also a new online application process available.

The maximum federal disability amount for 2025 is $10,138 for those over the age of 18, and an additional $5,914 for persons under 18 years old.

These rates were taken from the Government of Canada's Disability Tax Credit page

You may be able to claim the CCC for one or more of the following individuals if they depend on you for support because of a physical or mental impairment:

• 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, niece, or nephew (if they resided in Canada at any time in the year)

An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing.

The amount you can claim depends on your relationship to the person for whom you are claiming the CCC, your circumstances, the person’s net income, and whether other credits are being claimed for that person.

• For your spouse or common-law partner, you may be entitled to claim an amount of $2,687 in the calculation of line 30300. You could also claim an amount up to a maximum of $8,601 on line 30425.

• For an eligible dependant 18 years of age or older (who qualify is a person you are eligible to make a claim for on line 30400), you may be entitled to claim an amount of $2,687 in the calculation of line 30400. You could also claim an amount up to a maximum of $8,601 on line 30425.

• For an eligible dependant under 18 years of age at the end of the year (who is a person you are eligible to make a claim for on line 30400), you may be entitled to claim an amount of $2,687 in the calculation of line 30400 or on line 30500 for your child.

• For each of your or your spouse’s or common-law partner’s children under 18 years of age at the end of the year, you may be entitled to claim an amount of $2,687 on line 30500.

• For each dependant 18 years of age or older who is not your spouse or common-law partner or an eligible dependant for whom an amount is claimed on line 30300 or on line 30400, you may be entitled to claim an amount up to a maximum of $8,601 on line 30450.

More information is available on the Government of Canada's Canada Caregiver Credit page. 

You may be able to claim a home accessibility tax credit to help with the cost of making your home accessible, if you or your dependant are eligible for the Disability Tax Credit at any time during the year, or are 65 years or older at the end of 2025.   

To claim home accessibility expenses complete line 31285 for Home accessibility expenses on the Federal Worksheet, and enter the amount from line 4 of your worksheet on line 31285 of your return.

A maximum of $20,000 per year in eligible expenses can be claimed for a qualifying individual. When there is more than one qualifying individual for an eligible dwelling, the total eligible expenses cannot be more than $20,000 for the dwelling. The claim can be split between the qualifying individual and the eligible individual(s) for the qualifying individual. If the claimants cannot agree on what amount each person can claim, the CRA will determine the amounts.

Visit the Government of Canada's Home Accessibility Expenses page for more information.

This plan allows you to withdraw up to $60,000 in a calendar year from your RRSPs to buy or build a qualifying home for yourself or for a related person with a disability.  For more information, visit the Government of Canada's How to Participate in the Home Buyers' Plan page.

The Canada disability benefit is a monthly benefit payment for low-income people of working age who are living with a disability. To receive the benefit, you must meet these criteria:

• be between the ages of 18 and 64

• have a valid Disability Tax Credit certificate

• have filed an income tax return with the Canada Revenue Agency for the previous tax year.

• you must be one of the following:

  • a Canadian citizen

  • a permanent resident

  • an individual registered or entitled to be registered under the Indian Act

  • a protected person

  • a temporary resident who has lived in Canada throughout the previous 18 months

  Benefit amounts for the July 2025 to June 2026 payment period will be calculated using your adjusted family net income for the 2024 tax year.

The maximum benefit amount for the payment period from July 2025 to June 2026 will be $2,400, or $200 per month.

More information is available on the Government of Canada's Canada Disability Benefit page.

The Child Disability Benefit is a tax-free payment of up to $3,411 ($284.25 per month) per year made to families who care for a child under age 18 who is eligible for the Disability Tax Credit.  It's paid monthly with the Canada Child Benefit. The benefit starts being reduced when the adjusted family net income is greater than $81,222. For more information, visit the Government of Canada's Child Disability Benefit page.

The Canada Workers Benefit is a refundable tax credit to help individuals and families who are working and earning a low income.  The CWB has two parts: a basic amount and a disability supplement, and it applies Canadian residents over 19 years of age who earn a working income. For the 2025 tax year, the maximum amount is $843 for single individuals or families eligible for the Disability Tax Credit.

More information on eligibility is available on the Government of Canada's Canada Workers Benefit page.

You might also be eligible for GST/HST credit and the Canada Carbon Rebate. More information on eligibility is available on the Government of Canada's Every Dollar Counts page.

The RDSP is a federal government program that encourages people with disabilities to save in order to become more financially secure. It is similar to paying into a private pension plan and the government matches personal contributions up to a certain amount. Canadian residents under the age of 60 who qualify for the Disability Tax Credit may be eligible to open an RDSP for their child if they meet certain criteria. For more information, visit the Government of Canada's Registered Disability Savings Plan page.

If you have a physical or mental impairment, you can claim a disability supports deduction if you paid expenses that no one has claimed as a medical expense, and you paid them so that you could:

• Go to work

• Go to school

• Do research for which you received a grant

More information is available on the Government of Canada's Disability Supports Deduction page.

You can claim a refundable credit if all of the following apply:

• you have an amount on line 21500 or line 33200 of your return

• you were a resident of Canada throughout 2025

• you were 18 years of age or older at the end of 2025

• your adjusted family net income is less than $63,374

In addition, the total of the following two amounts is $4,390 or more:

• your employment income from line 10100 and line 10400 of your return (other than amounts received from a wage-loss replacement plan) minus the amounts from lines 20700, 21200, 22900, and 23100 of your return (if the result is negative, consider it as "0")

• your net self-employment income (not including losses) from lines 13500, 13700, 13900, 14100, and 14300 of your return

Complete the chart for line 45200 using the Federal Worksheet to calculate your claim. You can claim this supplement for the same medical expenses that you claimed on line 21500 and line 33200 of your return.

More information is available on the Government of Canada's Refundable Medical Expense Supplement page.

You may qualify to have a portion of the federal excise tax on gasoline refunded to you if you have a letter from a medical professional certifying that you have a permanent mobility impairment and cannot safely use public transportation. More information and the application form are available on the Government of Canada's Excise Gasoline Tax Refund page.