Driving to medical appointments generally does not qualify as a deductible vehicle expense under Canadian tax law. The Canada Revenue Agency (CRA) considers personal commuting to medical, dental, or healthcare services to be personal expenses, similar to driving to work. However, there are specific circumstances where vehicle expenses related to medical care may be deductible, such as when you're a caregiver providing transportation for a dependent or when a vehicle is specifically adapted for medical mobility purposes. Understanding these nuances can help you maximize legitimate deductions while staying compliant with CRA rules. While standard trips to your doctor's office aren't deductible, certain medical-related vehicle expenses may qualify: - Caregiver transportation: If you drive a family member to medical appointments and claim them as a dependent or can justify the expense as a caregiver, some provinces allow this as part of medical expense claims - Medical attendant travel: When accompanying a patient who requires assistance, this CRA rule may apply to you in limited circumstances - Adapted vehicle costs: Vehicles specially equipped for medical mobility (wheelchair lifts, hand controls) may qualify for capital cost allowance depreciation - Business-related medical travel: If you drive to medical appointments during business hours as part
No. The CRA classifies personal healthcare visits as personal commuting, which is not deductible. This applies to your own medical, dental, or healthcare appointments.
Caregiver-related transportation may be deductible in some cases, depending on your relationship to the person and provincial rules. You'll need documentation and should verify eligibility with the CRA or a tax professional.
Yes. Vehicles with medical adaptations (wheelchair lifts, hand controls, accessible features) may qualify for capital cost allowance depreciation if used for earning income or as a business asset.
Only the portion of the trip directly related to earning business income may be deductible. A personal appointment remains personal, even if it occurs during work hours.
Yes. You may be eligible for the medical expense tax credit, which reimburses a percentage of qualified healthcare costs, though this doesn't cover standard vehicle mileage.