You may be able to claim medical expenses for yourself, your spouse or common-law partner, your dependent children (under 18 years of age), and certain other dependants.
To claim medical expenses, the expenses must:
Before doing your taxes, make sure you are claiming eligible medical expenses. If you claim expenses that are not eligible (for example, athletic or fitness club fees or over-the-counter medications), the CRA may change your return accordingly.
Did you travel at least 40 kilometres (one way) from your home to get medical services that were not available in your area? If so, you may be able to claim the public transportation (for example, taxi, bus, or train) expenses you paid. Where public transportation is not readily available, you may be able to claim vehicle expenses instead.
Did you travel at least 80 kilometres (one way) from your home to get medical services not available in your area? If so, you may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses.
Did someone travel with you? You may be able to claim that person’s transportation and travel expenses. To make that claim, a medical practitioner must certify in writing that you were not capable of travelling alone to get medical services.
SOURCE Canada Revenue Agency