How to Claim Medical Travel Expenses in British Columbia

Navigating healthcare often involves more than just doctor's visits. For residents of British Columbia, accessing specialized medical care can sometimes mean significant travel, incurring costs for transportation, accommodation, and meals. Understanding how to claim these expenses can significantly reduce the financial burden associated with necessary medical treatments.

This comprehensive guide provides a detailed explanation of how to claim medical travel expenses in British Columbia. We will cover the two primary avenues for claiming these expenses: the Travel Assistance Program (TAP) and claiming medical mileage through the Canada Revenue Agency (CRA).

Understanding Your Options: TAP vs. CRA Medical Mileage

British Columbia offers two main ways to recoup some of the costs associated with medical travel. Choosing the right option depends on your specific circumstances, the type of travel, and the distance involved.

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The Travel Assistance Program (TAP)

The Travel Assistance Program (TAP) is a program specifically designed to help eligible B.C. residents with transportation costs to access non-emergency specialized medical services that are *not* available in their local community. It is a partnership between the Ministry of Health and various transportation providers, offering discounts rather than direct reimbursement.

It's crucial to understand that TAP does not provide direct financial assistance. You won't receive a cheque or a direct deposit. Instead, TAP provides discounts on fares with participating transportation companies. TAP also does not cover meals, accommodation, mileage for personal vehicles, fuel, or local transportation expenses. These remain the responsibility of the patient.

Important Note: Be aware of potential scams. The official TAP phone number is 1-800-661-2668. Be wary of any automated messages claiming the number has changed and requesting a transfer fee.

Eligibility for TAP

To be eligible for TAP, you must meet all of the following criteria:

• You must be a resident of British Columbia and enrolled in the Medical Services Plan (MSP).
• You must have a referral from a physician or nurse practitioner for MSP-insured specialist medical services. These services must not be available locally, and the referral must be to the closest location where the service is offered.
• Your travel expenses must not be covered by any other third-party insurance (e.g., employer plan, extended medical, ICBC, WorkSafeBC) or federal government program (e.g., Veterans' Affairs).
• General practitioner to general practitioner referrals are not eligible. Referrals for services not insured by MSP, or services paid for privately, are also not eligible.

Eligible and Ineligible Services under TAP

TAP covers a range of specialist services, including:

• Non-emergency medical specialist services at the closest location outside your community.
• Diagnostic procedures, laboratory procedures, diagnostic radiology, and nuclear medicine procedures.
• Services at the BC Cancer Agency, Transplant Units, and HIV/AIDS treatment at St. Paul's Hospital.
• Specialty clinics at BC Children's Hospital and other tertiary care hospital services.

The following services are explicitly not eligible for TAP:

• Patient transfers between facilities.
• GP to GP referrals.
• Supplementary benefit practitioner services (e.g., acupuncture, optometry, physiotherapy, massage therapy, podiatry, non-hospital based dentistry, naturopathy, chiropractic services).
• Non-insured services (e.g., cosmetic surgery, experimental procedures, clinical drug trials, preventative medicine).

TAP Application Process

The application process for TAP involves three key steps:

Step 1: Complete Your TAP Form. Your referring physician, nurse practitioner, or specialty clinic will provide and mostly complete the TAP form for you. Ensure all information is accurate and that the form is signed or stamped. You must add your address, postal code, phone number, and sign the declaration confirming your expenses aren't covered by a third-party insurer or another government program. Printed TAP forms are acceptable.

Step 2: Obtain a TAP Confirmation Number. Before making any travel arrangements, contact TAP by phone at 1-800-661-2668 to verify your eligibility and receive a confirmation number. This service is available 24/7. Have your Personal Health Number (PHN) and the completed TAP form ready when you call. Enter the confirmation number on your form. *Without this number, discounts will be refused.*

Step 3: Present Your Completed TAP Form. Present the completed TAP form (including the confirmation number) to the participating transportation provider when booking your travel. For BC Ferries, this includes accessing a complimentary online reservation. Specific instructions vary depending on the mode of transportation (see details below).

Important Note: Unused TAP forms are only valid for three months (90 days) after the appointment date. If your appointment is rescheduled beyond this timeframe, you'll need a new form. If the appointment is canceled, destroy the unused form.

TAP and Income Assistance

If you receive basic income assistance from the Ministry of Social Development and Social Innovation, call TAP for a confirmation number, then take the form to your financial assistance worker *before* making travel arrangements.

TAP Transportation Partners

TAP has partnerships with various transportation providers, offering discounts on different modes of travel. These include:

• Air Transportation: Angel Flight (for cancer patients), Central Mountain Air Ltd., Harbour Air Seaplanes, Helijet, Pacific Coastal Airlines, Seair Seaplanes Ltd. Discounts and conditions vary, so check with the specific provider.
• Ground Transportation: The Wilson’s Group (including BC Ferries Connector and VI Connector) offers discounts on bus fares. VIA Rail provides a 30% discount (refer to discount code PR6145).
• Ferry Transportation: BC Ferry Services, Inc. offers full discounts for the patient, approved escort, and regular passenger car fare. Note that you must return via the same BC Ferries route used to attend the appointment. Specific presentation instructions for the TAP form vary by location and route (see details in the reference text).

Remember, it is your responsibility to make your own travel and accommodation arrangements.

Follow-Up Appointments

If the specialist requires a follow-up appointment as part of the same course of treatment, ask their office for another TAP form. Forms may also be available from social work departments of major hospitals and specific clinics (BC Cancer Agency, St. Paul's Hospital, Transplant Clinics).

Claiming Medical Mileage from the CRA

The second option for claiming medical travel expenses is through the Canada Revenue Agency (CRA) when filing your income taxes. This method allows you to claim a deduction for the distance traveled to receive medical care, and potentially other expenses like meals and accommodation, depending on the distance.

CRA Rules for Medical Travel

The CRA has specific rules for claiming medical travel expenses:

• You need proof of attendance at the medical service, such as receipts or a signed document from the provider.
• You cannot claim expenses if you traveled less than 40 kilometers (one way).
• If you traveled between 40 and 80 kilometers (one way), you can claim transportation expenses (mileage for personal vehicles, or public transport fares).
• If you traveled more than 80 kilometers (one way), you can claim transportation, meals, accommodation, and parking.
• You can claim expenses for travel outside of Canada if necessary for medical care.
• If a medical practitioner certifies that you needed an attendant, you can claim their expenses.
• You can only claim expenses that have not been and will not be reimbursed. If reimbursement is included in your income, you can claim the expenses.

Travel Over 40 Kilometers

If you traveled more than 40 kilometers (one way), you can claim expenses such as bus, train, and taxi fares. If public transportation isn't readily available, you can claim vehicle mileage. The CRA requires that:

• You were unable to receive the needed medical care near your home.
• You took a reasonable and direct route.
• It was reasonable for you to travel to a farther destination.

You can claim using either the detailed or simplified method.

• Detailed Method: Keep *all* receipts for all expenses (fuel, oil, insurance, maintenance, depreciation for vehicles; fares for public transport).
• Simplified Method: Claim a flat rate per kilometer for vehicle mileage (see rates below). You don't need to keep detailed receipts for mileage, but the CRA may still request documentation to support your claim. Keeping a logbook is highly recommended.

Travel Over 80 Kilometers

If you traveled more than 80 kilometers (one way), you can claim transportation, meals, parking, and accommodation, meeting the same conditions as for travel over 40 kilometers (reasonable route, necessary travel, etc.).

Again, you can use the detailed or simplified method:

• Detailed Method: Keep *all* receipts for travel, parking, meals, and accommodation.
• Simplified Method: Use a per-kilometer rate for mileage and a per-meal rate. Keep receipts for accommodation, as there's no flat rate for this. While detailed receipts aren't required for mileage and meals, documentation may be requested by the CRA.

CRA Medical Travel Rates for 2023

If using the simplified method, the per-kilometer rates for 2023 vary by province/territory:

CRA Medical Travel Rates for 2022

If you are claiming for the 2022 tax year, here are the applicable per-kilometer rates:

Conclusion

Claiming medical travel expenses in British Columbia can significantly ease the financial strain of accessing necessary healthcare. Whether you utilize the Travel Assistance Program (TAP) for discounted fares or claim medical mileage and other expenses through the CRA, understanding the eligibility requirements and application processes is crucial. Remember to keep detailed records, especially if using the detailed method for CRA claims, and always double-check the specific requirements of each program. This article has focused on the process for how to claim medical travel expenses in British Columbia 2025; make sure to use the appropriate mileage rates for the tax year you are claiming.

Do you have any further questions about claiming medical travel expenses in British Columbia, or have you had experience with either TAP or the CRA medical mileage deduction that you'd like to share?

If you want to know other articles similar to How to Claim Medical Travel Expenses in British Columbiay ou can visit the category Tax Benefits by Province.