This is nothing new and has been posted about before, however I would like to point out the following
Canada Revenue Agency links:
Medical Expenses Outside of Canada http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwxpns-eng.html#med_outTravel Expenses for Medical Purposes http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwbltrvl-eng.htmlPlease note, travel expenses can be claimed for BOTH travel in Canada and outside Canada. This is vary helpful to persons living in rural areas who travel frequently for medical treatment in a distant city. IF someone is traveling with you you CANNOT claim expenses related to them UNLESS a medical practitioner certifies that you required an accompanying person.
The total medical expense claim is reduced by 3% of your Net Income (max $ $2,052 for 2011) to calculate the net medical expense amount.
This amount is added to all the other NON-REFUNDABLE tax credits, the total of which is multiplied by 15% to calculated the credit amount to be subtracted from you tax payable.
If you have no tax liability then you are out of luck.
Also please note that the expense period for the claim is NOT the calendar year. It is any 12 consecutive months ENDING in the taxation year. This little trick can be very useful.
Your resident H&R Block Tax Professional,