Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Are the transportation expenses incurred to travel back to Canada for medical services deductible pursuant to 118.2(2)(g)?
Position TAKEN:
No.
Reasons FOR POSITION TAKEN:
Provision of 118.2(2)(g) not met. Medical services were available closer to the locality in which the patient was dwelling.
940690
XXXXXXXXXX D. Zion
July 25, 1994
Dear XXXXXXXXXX:
RE: Medical Expenses Related to Travelling Back to Canada
We are writing in response to your letter of February 14, 1994, regarding the deductibility of certain travel expenses which you incurred in 1993. We regret the delay in replying.
As we understand it, while you were on vacation in Florida you were advised that you required certain medical services. You have informed us that, as your insurance company refused to reimburse these medical expenses, you chose to return to Canada to have the medical services performed as opposed to remaining in Florida where they were available albeit, at a greater cost.
The provision in the Income Tax Act which specifies the costs which qualify for the medical expense tax credit provides that transportation expenses qualify if certain criteria are satisfied. Specifically, the transportation expenses must be reasonable in amount and have been incurred in connection with the transportation of a patient who is a taxpayer, his spouse or a dependant. The patient must have been transported not less than 40 kilometres, in a reasonably direct route, to obtain medical services which were not available closer to the locality where the patient dwells.
We regret to inform you that the transportation expenses you have described would not qualify as a medical expense as one of the above conditions, that comparable medical services were not available closer to the locality at which you were dwelling, was not met.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Rulings Directorate
Policy and Legislation Branch
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