378 – 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 entitle you to a tax credit:
- travel and lodging expenses paid in 2016 to obtain, in Québec, medical services that were not available within:
- 250 kilometres of your home, if the expenses were incurred before July 1, 2016,
- 200 kilometres of your home, if the expenses were incurred after June 30, 2016;
- moving expenses paid in 2016 to move to within 80 kilometres of a health establishment in Québec located:
- 250 kilometres or more from your former home, if the expenses were incurred before July 1, 2016,
- 200 kilometres or more from your former home, if the expenses were incurred after June 30, 2016.
However, if the expenses can be included as moving expenses on line 228, or if they entitle you to the travel deduction on line 236, it may be to your advantage to claim them on those lines rather than on line 378.
You can include these expenses on line 378 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.
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.
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 where:
- such expenses have been used to calculate the tax credit for the treatment of infertility (see point 11 in the instructions for line 462),
- the treatment involved the transfer of more than one embryo, unless, in accordance with the decision of a physician, a maximum of two embryos were transferred, in the case of a woman 37 or over,
- the treatment was administered in Québec at a centre for assisted procreation that does not hold a licence issued under the Act respecting clinical and research activities relating to assisted procreation.
Form to enclose
Expenses for Medical Services Not Available in Your Area (TP-7184.108.40.206-V)