Expenses which may be claimed for tax purposes:
payments to a public or private licensed hospital, a medical practitioner, nurses;
laboratory, radiology & diagnostic services in diagnosis or treatment of disease;
cost of PUBLIC transportation to obtain medical treatment that is NOT available locally (at least 40 kilometers one way) or private tansportation if public transportation is not readily available;
reasonable travel expense (incl. accommodation & meals) for medical treatment not available locally (over 80 km one way).
The above is not an complete list but pretty much covers the liberation treatment situation. Yes, the trip to Barrie (or anywhere else in Canada) counts if it is over 40 km and it is the most practical location for you.
The one thing that gets a little tricky would be direct billing by a lab or x-ray TECHNICIAN. You can only include that item if you live in Alberta as that is the only province where that is a regulated profession under provincial law. Doesn't matter that the service was provided in Buffalo or Poland or elsewhere.
And just in case anyone is not aware, if your doctor gives you a 'prescription' for it you can also include in your medical claim up to $1,000.00 towards the purchase of either central or room air conditioners.
The CRA is not concerned with what is or is not covered by the public health system. The tax act provisions that this is based on actually pre-date the public health care system.
Anyone who does travel outside of the country for this treatment should keep every receipt & scrap of paper related to the trip and I strongly suggest you have your return done by a professional tax preparer for at least the year in question. Let them sort out what should/should not be included.
And yes, you may be asked to provide a letter from a doctor attesting that the treatment was not available to you locally.