If an individual (and an attendant) must travel at least 80 kilometres (paragraph 118.2(2)(h)) to obtain medical treatment, can travel costs for items such as parking, meals, and hotel incurred by the taxpayer (and his or her attendant) during the treatment qualify as a PHSP expense? .

The CRA indicated in the January 2011 Canadian Tax Foundation that an individual may claim an accompanying attendant’s travel expenses  for the purposes of the medical expense tax credit if a medical practitioner certifies that the individual is incapable of travelling alone to obtain medical services. The attendant’s presence must be necessary for the patient’s care and well-being, and the attendant’s role in such care should be continuous and ongoing. Reasonable travel expenses include expenses for gas, meals, and accommodations for the patient and attendant for the period en route to and from the city where treatment is provided and for the treatment period. For all expenses, an individual can claim only the part of the expense for which he or she has not received and will not receive reimbursement (unless it was included in income) and the amount was not deducted elsewhere on his or her return.