Tax Returns - Medical Expenses
I am a fellow with The CCSVI Foundation of Canada. I was diagnosed at 26 with M.S. At 39 I was able to get an appointment for the Liberation procedure in Europe. The clinicians at the Europe clinic missed the diagnosis of CCSVI. I then travelled to the USA to be reassessed and then treated on December 6, 2010. I have been CCSVI negative ever since.
As many of us are challenged with the costs of travel away for the Liberation treatment and follow up appointments most of these costs are considered Medical Expenses that can be claimed during your Income Tax Assessment.
For the Taxation year of 2010 My family had a combined Medical expense claim of 18362.00 ( including travel to Europe and USA for assessment and liberation with companion). The claim was allowed. This amount was applied to our 2010 assessment. This increased our tax return significantly which assisted towards my treatment and travel costs. If I didn’t claim my family would not have benefited from the increase.
It is my intention to give out the information sent to me by Canada Revenue Agency to those who have travelled for treatment or plan to. If my experience can maximize your return and minimize the frustration of not knowing what to claim and how to support it then it is worth it.
All medical claims can be supported with medical reports and Doctor Certificated letters. Below is a link to the Canada Revenue Agency to support this information.
When doing your tax return it may be beneficial to use a trusted tax consultant. I did and I submitted the return with out our receipts and supporting documents. This put the ball in the CRA`s court and they outlined specifically what they needed to complete our return. The CRC asked for more information. The Italic print are direct quotes from their correspondence.
To support your claim, provide the start and end dates of the 12-month period that you have selected for your claim. If you do not indicate the 12- month period, we may use the calendar year.
Provide all receipts, medical certificates and/or other supporting documents applicable to the period. These documents should support all claims.
If your claim includes expenses which may be considered for disability amount (eg. attendant care), provide a completed Form T2201,Disability Tax Credit Certificate
If you haven’t already it is extremely beneficial to apply for Disability Tax Credit Certificate a tax specialist can talk you through the benefits of this Certificate. The Disability Tax Credit Certificate may allow more credits to be applied to present and past assessment years and a possible return of money from the government. The approval of Disability Tax Credit Certificate allows you to set up a Disability Retirement Savings Plan with some government contributions applied to your retirement. Contact your financial institution to discuss its benefits.
Having or not having this Certificate does not limit you to claim your medical expenses.
If you previously submitted a Form T2201 that has been approved by the Canada Revenue Agency, another one is not needed unless your situation has changed.
If your claim includes expenses for travel to another city (more that 40km one way) to receive medical services, or if your home community provides the services but it is not available, we need a letter from your medical practitioner in your home community stating that the medical services were not available. If the place travelled to was not the closest, we need to know the name of the closest place. If you are claiming costs of an attendant, we need a letter from your medical practitioner certifying that you were not able to travel alone.
Definition of medical practitioners that are qualified for these determinations from CRA. http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/qlfd-prcts/glssry-eng.html#qualified
Qualified practitioners are medical doctors, optometrists, audiologists, occupational therapists, physiotherapists, psychologists, and speech-language pathologists.
We also need a statement showing medical purpose of the trip; the name and locality where the services were received; the distance travelled; any amount reimbursed through travel grant or any other sources. Provide a statement showing how you calculated your mileage costs and any meal expenses as well as receipts to support any other travel cost, including accommodation
See below link from CRA that outlines how to estimate or calculate the travel expenses. http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns248-260/255/rts-eng.html.
We also need receipts for premiums paid for private health insurance. Indicate if the only premiums being claimed are those shown in box 85 of your, your spouse’s or common- law partner’s T4 slip.
If applicable, provide statements from your insurance company confirming whether or not you were or may be reimbursed for expenses incurred.
Note that cancelled cheques and cheque images are not acceptable receipts. We will accept invoices that are marked paid and contain the necessary information including the following:
- name of patient;
- service(s) provided by the medical practitioner;
- date of service;
- amount and date of the payment for the service; and
- name of the individual who made the payment.
Once I had the specific break down I was able to compile all the receipts in a package. I provided a summary of all my family medical expenses.
- Prescriptions for each family member date and the amount paid less the amount reimbursed by my husbands benefit plan. I also provided a copy of all prescriptions and benefit pay out summaries.
Duplicate copies can be obtained by your pharmacy and medical insurance benefit company.
- Other receipts per family member. Glasses, Physiotherapists, Medical tape and supplies filling out of Medical form costs, Doctor notes. Etc.
- Dental broken down in Total Service Cost, Benefit Covered Amount, Medical expense.
I provided copies of Medical Certificates/ Reports and Assessment documentation. I listed them in Summary by
Doctor – Location – Specialty – Service provided and Date of service.
Then I outlined the travel required information. The estimation of cost may be an easier way to report meal costs. I chose to including actual receipts for meals. I also reported mileage based on the rate determined by CRA website. I included receipts for parking costs, including travel to and from the airport flight, costs including companion/attendant (Companion /attendant was supported by a letter from my family Doctor) . I calculated all procedure costs listing the exchange rate at that time for the Euro and USD and converted it to CAD. Travel costs to the USA I included toll costs and for Europe specialized equipment like travel electricity current converter, electronic translator, cellphone/internet usage costs etc. Also any required costs to mail documents pre/post procedure.
I hope this helps those who are faced with this challenge.
Maria Vaillancourt – Fellow – The CCSVI Foundation of Canada