For tax purposes, are you getting everything out of your medical expenses that you could be? You are probably aware of the basics that can be claimed on your personal tax return such as prescription drugs,  dentist bills and prescription eyeglasses. But there are a lot of other things that you may be missing out on.

In this article, we will take a brief look at some of the lesser-known medical expenses that you may be missing out on claiming.

The first area we will look at is professional services. First of all, the payments must be made to a medical practitioner, a dentist or a registered nurse qualified to practice under the laws of Saskatchewan and/or Canada or to a hospital. A medical practitioner includes a chiropractor, dermatologist, naturopath, acupuncturist   (if a qualified medical practitioner), physiotherapist, plastic surgeon and various others. Speech therapy expenses qualify if for pathological or audiological impediments.

If you have to travel more than 80 km to obtain medical services that are not available locally, you can claim reasonable travel expenses including meals, accommodation, travel and parking. In some circumstances, travel expenses can be claimed for a companion.

Medical expenses and treatments that are not a prescription drug or medicine may be claimable. They must be prescribed by a medical practitioner, a dentist or a registered nurse qualified to practice under the laws of Saskatchewan and/or Canada.

Medical expenses related to laboratory examinations and tests, dental services and hospital services and medicines are claimable. These include any portion of expenses not covered by a medical or hospital care plan. Most medical treatments are claimable if prescribed by a medical practitioner, a dentist or a registered nurse qualified to practice under the laws of Saskatchewan and/or Canada. Medicines and drugs prescribed by a medical practitioner or dentist and recorded by a licensed pharmacist are claimable. This may result in items that are not a prescription drug or medicine being claimable.

Various items, equipment, materials and the repair and maintenance of them may be claimable. This includes items such as crutches; blood sugar measuring and monitoring devices and supplies for diabetics; supplies for incontinent people; hospital bed for home; orthopedic shoes/boots; wigs under certain conditions; devices to assist a person getting in and out of places such as beds, toilets and bathtubs; reasonable renovation expenses and items to assist a person with impaired mobility walk, drive and get around their home; part of the cost of air conditioners for individuals with a chronic illness or disorder. Most situations will require a medical practitioner’s certification before the deduction can be claimed.

Miscellaneous items that may be claimable include ambulance and other transportation costs; premiums paid to a private health services plan for a medical or hospital care plan; rehabilitative therapy including lip reading and sign language training; costs, including travel and accommodation related to obtaining, training and maintaining an animal to assist a blind, deaf or severely impaired person.

There are special deductions for individuals requiring full-time or part-time attendants, nursing home or institutional care, people who are disabled and people who have "a severe and prolonged mental or physical impairment." In other words, the impairment has or is expected to last for at least twelve continuous months. This can include payments to a school, institution or a place that cares and/or trains handicapped individuals. As the rules are quite specific and there have been a number of changes for 1997, it is best to speak to an accounting professional about your specific situation. Most situations will also require the filing of a doctor's certificate on form T2201.

You may be able to claim medical expenses for your spouse, including common-law spouse, and your dependants which, in some circumstances, can include parents, grandparents, grandchildren, brother, sister, aunt, uncle, niece or nephew. Medical expenses up to 3% of your income to a maximum of $1,614 are not claimable. Therefore, it is usually best to have the person with the lowest income claim the expenses. There is no upper limit on the medical expenses that can be claimed in any year. Be careful, though, there are some situations where claiming expenses for dependents could result in other claimable expenses being reduced.

The expenses you claim do not have to cover the calendar year. You can use any twelve-month period as long as it ends in the year for which you are completing your tax return. The twelve-month period does not have to be the same each year and, in fact, the periods may overlap. For example, for 1997 your twelve-month period may end August 31. For 1998 you may decide the period will end June 30. Under no circumstances can an expense be claimed twice.

This information is not by any means complete but is meant to give a general picture of some of the lesser-known medical expenses that you may be able to claim. If you think you have an expense that you may be able to claim contact Revenue Canada or a professional accountant to review your situation.

This article is provided for information purposes only. The information does not constitute advice and should be used only in conjunction with the appropriate advice about your situation from an accounting or other appropriate professional.