Canada - Long-distance medical
assistance
If you or a family member has to travel to get
medical treatment that is not available where you live, you may
be able to claim transportation or travel costs for the patient
as a medical expense. If you have a letter from a medical practitioner
certifying that the person receiving the treatment cannot travel
without the help of an attendant, you may also claim the transportation
or travel costs of the person who accompanied the patient.
To claim transportation costs, the place where the treatment
is received must be at least 40 kilometers from where the patient
lives. To claim additional travel costs such as meals and lodging,
the place where the treatment is received must be at least 80
kilometers from where the patient lives.