Yes — only the medical portion of travel medical insurance premiums is tax-deductible if you itemize and the cost exceeds the CRA’s medical-expense threshold (15% of net income for 2026).
Can medical insurance premiums be deducted on income tax?
Yes — Canadian taxpayers can deduct private health insurance premiums as medical expenses if they exceed 15% of net income and are claimed on line 33099 of the T1 return.
Premiums for private insurance (hospital, medical, dental) count, but provincial ones like OHIP don’t. Hold onto receipts from your insurer showing the yearly total and how much was medical versus non-medical.
Can travel insurance be claimed on income tax Canada?
Only the medical portion of a travel insurance policy is claimable on the CRA Medical Expense Tax Credit; trip-cancellation or baggage coverage isn’t eligible.
If your policy bundles medical emergencies with trip interruption, request a separate invoice from the insurer that breaks out the medical premium. Enter that figure on line 33099; the rest goes on line 23200 as a personal expense. For more details on claim exclusions, see how claims are evaluated.
What kind of medical travel expenses are tax-deductible?
Documented transportation, meals during travel, lodging near the treatment facility, and the actual medical services qualify if the primary purpose is to obtain essential medical care.
Save boarding passes, hotel receipts, parking stubs, and the treating physician’s detailed invoice. Meals are limited to 50% of the cost and must be reasonable. Receipts need the patient’s name and the date.
Are out of country medical expenses deductible?
Yes — unreimbursed medical expenses incurred outside Canada are deductible if they meet the CRA’s definition of “medical expense” and exceed the 15% threshold.
Keep the original invoice in Canadian dollars; if you paid in foreign currency, hold onto the exchange receipt. The CRA may ask for proof of medical necessity and confirmation that the service is legal in the destination country. For policies covering international care, verify your travel insurance details to ensure compliance.
Are out of country medical expenses tax deductible?
U.S. taxpayers can deduct unreimbursed foreign medical expenses that exceed 7.5% of adjusted gross income on Schedule A (2026 rules unchanged from 2025).
Example: an AGI of $60,000 lets you deduct medical costs above $4,500. Receipts must include diagnosis and treatment details. Canadian snowbirds who itemize on both sides of the border should pick whichever jurisdiction gives the bigger break.
How much can you claim for medical travel expenses?
For 2026 the CRA-approved rate is 78 cents per kilometre for the first 5,000 km and 53 cents thereafter; you may also claim actual public-transport receipts.
The round-trip distance is measured from your home to the nearest medical facility that can provide the required treatment. Keep a logbook or odometer reading dated the day of travel. Alberta’s 2020 rate (51 cents) is no longer in play. For travel-related tax guidance, consult travel policy resources.
Is travel insurance a medical expense in Canada?
Only the portion explicitly covering emergency medical care is eligible; trip-cancellation, baggage, or adventure-sport riders are not.
Ask your insurer for a year-end statement that splits the premium into medical vs. non-medical. Enter the medical portion on line 33099; the balance isn’t deductible even if you itemize. To understand liability limits, review disclaimers in your policy.
Can you claim medical expenses on your tax return 2021?
No — 2021 is closed; for 2026 returns the threshold remains 15% of net income for Canadian taxpayers.
If you still have carry-forward medical receipts from 2021 that weren’t claimed within six years, you can use them on a 2026 return as long as the service was received in 2021. Keep the receipts handy in case the CRA comes knocking.
Are health insurance premiums tax deductible in 2022?
Yes — the rules for 2026 are unchanged: premiums are deductible if they exceed 15% of net income and are claimed as medical expenses.
This includes premiums paid to private insurers for hospital, medical, and dental coverage. Provincial premiums like OHIP aren’t eligible. Save the annual statement from your insurer showing the total premium paid.
Can I claim medical expenses not covered by insurance?
Yes — unreimbursed amounts for drugs, devices, therapies, hospital stays, and doctor visits are claimable if they meet the CRA definition and exceed the 15% threshold.
Think prescription eyeglasses, hearing aids, physiotherapy, and fertility treatments. Keep the original prescription or specialist referral. Over-the-counter supplements don’t count unless prescribed for a specific condition.
What is not considered a qualified medical expense?
Non-prescription drugs, cosmetic procedures, health-club dues, and travel for general rest or improvement of health do not qualify.
Weight-loss programs are deductible only if prescribed to treat a specific disease documented by a physician. Teeth-whitening and elective cosmetic surgery never make the cut. Non-prescription cannabis is also out. For clarity on claim validity, refer to claim evaluation standards.
What qualifies as a qualified medical expense?
Services and products necessary to diagnose, treat, or prevent an illness or disability are qualified under CRA’s list in Guide RC4064.
The list covers ambulance, chiropractic, dental, diabetic supplies, guide-dog expenses, and insulin. Mileage for medical travel and attendant-care wages also qualify. Always keep the physician’s prescription or referral.
How much can you deduct for medical expenses on 2021?
For 2026 returns the rule is the same: deduct only the amount that exceeds 15% of your 2026 net income.
If your net income is $50,000, the first $7,500 of combined medical receipts is off the table; anything above that threshold is deductible, subject to the 3% federal surtax on income above $220,000.
How do I claim travel expenses on my taxes?
You can deduct public-transport fares and the CRA per-kilometre rate for travel to obtain essential medical services, but not for vacation or non-medical reasons.
Enter the kilometres driven or the receipted fare on line 33099. Keep a note explaining the medical purpose and the address of the facility. Receipts must show the date and the patient’s name. For additional travel-related tax tips, explore travel expense guidelines.
What is the CRA mileage rate for 2020 for medical travel?
| Province or territory | Cents/kilometre |
|---|
| Alberta | 47.0 |
| British Columbia | 52.0 |
| Manitoba | 49.5 |
| New Brunswick | 50.5 |
| Newfoundland and Labrador | 54.0 |
| Northwest Territories | 64.0 |
| Nova Scotia | 53.0 |
| Nunavut | 69.0 |
| Ontario | 52.0 |
| Prince Edward Island | 53.0 |
| Quebec | 61.0 |
| Saskatchewan | 54.0 |
| Yukon | 62.0 |
Is there tax on travel insurance in Ontario?
No — Ontario does not levy a retail sales tax on travel insurance premiums, so the full cost is claimable as a medical expense (subject to the 15% threshold).
Provincial sales tax (PST) doesn’t apply to travel insurance in Ontario as of 2026, but fire and casualty taxes may still show up. Ask your insurer for a breakdown of any embedded taxes on the invoice.
Edited and fact-checked by the FixAnswer editorial team.
