Expenses for Medical Services Not Available in Your Area

You can claim an amount for the expenses you paid to obtain medical services that were not available in your area. The following expenses are eligible:

• travel and lodging expenses paid in 2011 to obtain, in Québec, medical services that were not available within 250 kilometres of the locality in which you lived
• moving expenses paid in 2011 to move to within 80 kilometres of a health establishment in Québec, where the health establishment is located 250 kilometres or more from the locality in which you formerly lived

However, if these expenses can be included as moving expenses, or if they entitle you to the travel deduction (deduction for residents of designated remote areas), it may be to your advantage to claim them on those lines of your return.

You can claim expenses for which you received or are entitled to receive a reimbursement only if the amount of the reimbursement is included in your income and cannot be deducted elsewhere in your return.

Important

In calculating the amount of expenses for medical services not available in your area, do not include:

• transportation, travel or lodging expenses that you or your spouse paid for medical or dental services provided for purely cosmetic purposes
• expenses related to an in vitro fertilization treatment
  • that give entitlement to the tax credit for the treatment of infertility (see point 11 in the instructions for line 462)
  • where the treatment is undergone by a woman no longer of childbearing age
  • where the in the vitro fertilization services are rendered in Québec at a centre for assisted procreation that is not the holder of a licence issued in accordance with the Regulation respecting clinical activitiesrelated to assisted procreation
  • where the treatment involves the transfer of more than one embryo (unless, in accordance with the decision of a physician, the treatment involves the transfer of a maximum of two embryos in the case of a woman 36 or under, or three embryos in the case of a woman 37 or older)

Entitlement to the credit

You can include these expenses only if you paid them to obtain medical services for yourself, your spouse (This link will open a new window) or a dependant (This link will open a new window) during the year in which the expenses were incurred.

If you wish to claim expenses of this type, enclose with your return your receipts and the form Expenses for Medical Services Not Available in Your Area (TP-752.0.13.1-V).