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 2022 to obtain, in Québec, medical services that were not available within 200 kilometres of your home; and
  • moving expenses paid in 2022 to move to within 80 kilometres of a health establishment in Québec located 200 kilometres or more from your former home.

However, if these 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 or a dependant during the year in which the expenses were incurred.

Form to enclose

Expenses for Medical Services Not Available in Your Area (TP-752.0.13.1-V)

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