In an October 3, 2005 article in the Globe and Mail it was noted that an Ontario taxpayer was reimbursed for her medical expenses by the Ontario Hospital Insurance Plan (OHIP) under a decision of the Ontario Health Services Appeal and Review Board for a hip operation done in Florida. It was noted that the 18 to 24 month wait that she faced would have caused “medically significant irreversible tissue damage”. This follows a similar Ruling for a London, Ontario man who went to Port Huron, Michigan for a hip replacement.

If foreign medical expenses are not reimbursed by government authorities, they are usually allowed as a medical expense credit on the Canadian personal tax return.

Also, the transportation costs for the taxpayer and a required attendant may qualify but CRA may request from the taxpayer a letter provided by a medical practitioner in Canada that equivalent medical services were not available at their Canadian location.

In a November 25, 2005 Tax Court of Canada case, the taxpayer’s daughter had learning disabilities and attended a special school in Hamilton, Ontario to assist her in overcoming these disabilities.

CRA allowed the tuition fees as a medical expense. The Tax Court also allowed the travel expenses incurred in driving the daughter to the school from her home in Simcoe each day.

In a November 7, 2005 Tax Court of Canada case, the taxpayer was allowed a Disability Tax Credit (DTC) in respect of her son who suffered from Attention Deficit Hyperactivity Disorder.