janet7
New Member

Can I claim a Driver's Medical exam fee that was paid to my doctor for the exam and form?

 

Credits and deductions

Yes, you can claim a driver's medical exam fee as a medical expense on your income tax return.

Credits and deductions

With all respect, I didn't find it into the eligible medical expenses list.  Happy to have the info, but it's based on which CRA resources???

TurboTaxHeba
Intuit Alumni

Credits and deductions

You can claim any medical examinations (not related to plastic surgeries) as medical expenses: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4065/me...

 

If you have private health insurance that covers a portion of the fee, you can claim the uncovered portion only. 

 

I hope this was helpful 

ADF77
New Member

Credits and deductions

Hi there, 

 

If the Driver's Medical exam was required as a condition of continued employment, may I include this expense under Employment Expenses rather than Medical Expenses? (paid for personally, not reimbursed)

Thank you

carkar1
New Member

Credits and deductions

Do you have an up to date resource, I cannot find this on the CRA site.  The link you have provided throws an error that the page does not exist.

JMCsenior
New Member

Credits and deductions

According to CRA, this fee cannot be claimed as a medical expense.

Refer: Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinatio...

Please see Example 10 of the document.  

Rationale

Provinces have certain conditions that must be met in order for an individual to have a driver’s licence. Generally, these conditions include that an individual not have any physical or mental health conditions that would interfere with their driving or visual abilities. Therefore, the purpose of this supply is to determine if an individual meets the health requirements to retain or renew a driver’s licence and not for the purposes described in the definition of qualifying health care supply.

The supply is not a qualifying health care supply as the purpose of this supply is not included in paragraphs (a) to (e) of the definition of qualifying health care supply in section 1 of Part II of Schedule V

Credits and deductions

That last post references schedule V to the Excise Tax Act.  It's only relevant for GST, and deals with what qualifies as an exempt supply for GST.  So you can expect that you will be charged GST for the exam related to your drivers license (or you should be). 

 

Subsection 118.2(2) of the Income Tax Act just says that you can claim an amount paid to a medical practitioner in respect of medical or dental services provided to the individual or spouse or dependent.   So unless I'm overlooking something elsewhere in section 118.2 that restricts that, I would think that the doctor is providing a medical service to you, and therefore it should qualify.