Authorized medical practitioners by province or territory

Transcription

Canada Revenue Agency
Home / Individuals and families / Tax return / Deductions / Medical expenses
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/ Authorized medical practitioners by province or territory for the purposes of claiming medical
expenses
Authorized medical practitioners by
province or territory for the purposes of
claiming medical expenses
The following list summarizes publicly available provincial and territorial information identifying
those health care professionals authorized to practice as medical practitioners. This is not an
all inclusive list of every profession that is authorized by each province or territory.
For the most up to date information, see the provincial or territorial website that applies to you.
Medical practitioners: A to E
Medical practitioners: H to O
Medical practitioners: P to T
Medical practitioners: A to E
Profession
AB
BC
Acupuncturist
✔
✔
Audiologist
✔
✔
Chiropodist
Chiropractor
✔
Combined lab and
x-ray technologist
✔
✔
MB
NB
✔
✔
✔
✔
✔
✔
NL
NS
NT
NU
ON
PE
QC
SK
✔
✔
✔
✔
✔
✔
✔
✔
✔
YT
✔
✔
Counselling
therapist
✔
✔
✔
✔
✔
Dental assistant
✔
Dental hygienist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Dental nurse
Dental technician or
technologist
✔
✔
✔
✔
✔
Dental therapist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Dentist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Denturist, dental
mechanic,
denturologist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Dietician
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Emergency medical
technician
✔
✔
✔
✔
Medical practitioners: H to O
Profession
AB
BC
MB
Hearing aid
practitioner
✔
✔
✔
NB
NL
NS
NT
NU
PE
✔
QC
SK
YT
✔
✔
✔
Kinesiologist
Licensed or
registered practical
nurse
ON
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Marriage and family
therapist
✔
✔
✔
Medical laboratory
technologist
✔
Medical radiation
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
technologist
Midwife
✔
✔
✔
✔
✔
Naturopath
✔
✔
✔
Occupational
therapist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Ophthalmic medical
assistant
✔
Optician
✔
✔
✔
✔
✔
✔
Optometrist
✔
✔
✔
✔
✔
✔
✔
✔
✔
Medical practitioners: P to T
Profession
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
Pharmacist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Physician
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Physiotherapist or
physical therapist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Podiatrist
✔
✔
✔
✔
✔
✔
✔
Professional
technologist in
orthoses/prostheses
✔
Psychological
associate
Psychologist
✔
Registered massage
therapist or
massage therapist
Registered nurse
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
(including nurse
practitioner)
Registered nursing
✔
✔
✔
✔
assistant
Registered
nutritionist
✔
Registered
psychiatric nurse
✔
Respiratory
therapist
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Sexologist
✔
✔
✔
✔
✔
Speech language
pathologist
✔
✔
✔
✔
✔
Surgeon
✔
✔
✔
✔
✔
Date modified:
2015-02-04
✔
✔
Social worker
Traditional chinese
medicine
practitioner
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
Medical Expense Credit Quick Reference Table
M-1 Overview (Medical Expense Credit Quick Reference Table)
The Medical Expense Credit Quick Reference Table (M-2) lists and describes over 350 itemized
expenses, stating if they do or do not qualify for the medical expense tax credit under section 118.2 of the
Income Tax Act, and identifying the authority, including sections of the Income Tax Act and Income Tax
Regulations, case law, CRA Views Documents, Interpretation Bulletins, Folio Views, Guides, and other
relevant CRA publications. The table has been updated to include references to every paragraph of new
Folio View S1-F1-C1: Medical Expense Tax Credit, which replaced IT-519R2. The table is intended to
serve as a guideline only. Section 118.2 of the Act and the Income Tax Regulations should be consulted
for precise wording, exceptions and restrictions.
At the end of the Medical Expense Credit Quick Reference Table is a summary of claimable attendant
care or care in an establishment expenses reproduced from CRA Guide RC4064 (M-3), and a list of
authorized medical practitioners by province or territory, reproduced from the CRA website (M-4).
M-2 – Itemized Expense List (Medical Expense Credit Quick Reference Table)
Last updated: December 2013
Item
Acne treatment
Acoustic coupler
Acupuncturist
Qualifies
Description of Medical Expense/Conditions for
Qualification
Depends Cosmetic procedures to treat common acne would
generally not qualify; however, cosmetic
procedures to treat acne that is severe, persistent
and disfiguring would be considered to have a
medical or reconstructive purpose, and may
qualify if the conditions in 118.2(2)(a) are met.
See also “Cosmetic surgery”
Yes
Amount paid for an acoustic coupler (prescription
not required)
Yes
Amount paid to an acupuncturist licensed to
practise under the laws of the province or territory
as a medical practitioner. The CRA's view is that
a person is authorized by the laws a jurisdiction to
act as a medical practitioner if there is specific
legislation that enables, permits or empowers a
person to perform medical services and generally,
such specific legislation provides for the licensing
or certification of the practitioner as well as for
the establishment of a governing body (eg, a
college or board) with the authority to determine
competency, enforce discipline and set basic
standards of conduct. In Couture, an
acupuncturist in Ontario was held not to be a
“medical practitioner” as “authorized to practice”
Reference
118.2(2)(a), 118.2(2.1),
2011-0412591E5, S1-F1C1 (paras 1.143-1.146)
118.2(2)(i), CRA Guide
RC4064
118.2(2)(a), S1-F1-C1
(paras 1.20-1.23, 1.131),
2009-0337771E5, Couture,
[2009] 2 C.T.C. 80 (FCA,
reversing the TCC),
Murphy, [2010] 6 C.T.C.
2341 (TCC), Power, 2012
CarswellNat 977 (TCC),
2009-0337771E5
Item
Qualifies
Air conditioner
(prescribed)
Yes
Air filter, cleaner, or
purifier (prescribed)
Yes
Description of Medical Expense/Conditions for Reference
Qualification
means specifically authorized by legislation, not
simply permitted. As well, in Power, acupuncture
services performed by an unlicensed practitioner
in Ontario were not eligible. However, in Murphy,
an acupuncturist was held to be a “medical
practitioner” in 2007 because Ontario had passed
the Traditional Chinese Medicine Act (Couture
was distinguished from Murphy by virtue of the
enactment of the TCMA).
The CRA looks for specific legislation that
enables, permits or empowers a person to perform
medical services
Amount paid for an air conditioner to cope with
118.2(2)(m), Reg
an individual's severe chronic ailment, disease or
5700(c.3), 2007disorder qualify if prescribed by a medical
0251291I7, S1-F1-C1 (para
practitioner. The claimable portion of the expense
1.122)
is limited to the lesser of: 1) $1,000 and 2) 50%
of the amount paid for the air conditioner. The
cost of electricity used to operate an air
conditioner that qualifies for the medical expense
credit is not eligible for the medical expense
credit. A central air conditioner may qualify under
this provision; 2009-0314751E5 (document
numbers provided throughout this table refer to
CRA Views Documents, available in TaxnetPro
and TaxPartner)
Amount paid for an air filter, cleaner, or purifier
118.2(2)(m), Reg
for use by an individual who is suffering from a
5700(c.1), 2002-0140205,
severe chronic respiratory ailment or a severe
2010-0379331E5, S1-F1chronic immune system disregulation to cope
C1 (para 1.122)
with or overcome that ailment or disregulation
qualify (prescription required). If an air exchanger
and an air purifier are separate units such that
each may be purchased separately (ie, the
functions of purifying and exchanging the air are
not engineered to work together inextricably as
one unit), the CRA's view is that only the cost of
the air purifier may qualify as a medical expense
under 118.2(2)(m) and 5700(c.1). If the device
acts as an air exchanger in addition to an air
purifier, this fact will not generally preclude it
from qualifying for the medical expense credit
No
Altered auditory
feedback device
(prescribed)
Yes
Amount paid for an altered auditory feedback
device designed to be used by an individual who
has a speech impairment (prescription required)
118.2(2)(m), Reg
5700(z.1), S1-F1-C1 (para
1.122)
Item
Qualifies
Alternative medicine
No
Ambulance service
fees
Yes
Amount claimed
under section 64
(disability supports
deduction)
No
Anaesthetist fees
(prescribed)
Yes
Animals (specially
trained to assist
impaired person)
Yes
Qualification
The medications for which the medical tax credit 118.2(2)(n), Banman v. R.,
is available must be prescribed by a medical
[2001] 2 C.T.C. 2111
practitioner
(TCC)
Amount paid for ambulance service fees for
118.2(2)(f), S1-F1-C1 (para
transportation to or from a public or licensed
1.64)
private hospital
An amount claimed under section 64 cannot be
64(a)A(iv), S1-F1-C3, S1deducted under section 118.2. Section 64 allows a
F1-C1 (para 1.148)
deduction for various eligible expenditures paid in
the year by a disabled individual for services,
devices, or supports that enable the individual to
perform the duties of an office or employment,
carry on a business, attend a designated
educational institution or secondary school, or
carry on research or similar work for which a
grant was received. A section 64 deduction is
generally limited to the amount of disability
support costs paid in the year to enable a disabled
individual to earn certain sources of income less
reimbursements and other forms of assistance the
disabled individual received in respect of the
disability support cost. Individuals do not have to
be eligible for the disability tax credit to claim a
deduction under section 64 (except in the case of
the deduction of part-time attendant care costs).
Also, the disability tax credit can be claimed in
addition to a deduction under section 64
Amount paid in respect of anaesthetist fees not
118.2(2)(o), S1-F1-C1
covered by provincial health insurance
(para 1.130)
(prescription required)
The cost of an animal specially trained to assist a 118.2(2)(l), S1-F1-C1 (para
patient who is blind or profoundly deaf or has
1.92); 2010-0378461E5
severe autism, severe epilepsy or a severe and
prolonged impairment that markedly restricts the
use of the patient's arms or legs may qualify for
the credit. The animal must be provided by a
person or organization one of whose main
purposes is such training of animals. Eligible
expenses include amounts paid for the care and
maintenance of such an animal, including food
and veterinary care; for reasonable travel
expenses of the patient incurred for the purpose of
attending a school, institution or other facility that
trains, in the handling of such animals,
individuals who are so impaired; and for
reasonable board and lodging expenses of the
patient incurred for the purpose of the patient's
Item
Antiseptic
Appointment
cancellation fee
Artecoll injections
Artificial eye
Artificial kidney
machine
Artificial limbs
Assessment, medical
Associations
Qualifies
Qualification
full-time attendance at a school, institution or
other facility just described. A certificate from a
medical practitioner that the animal is required by
the patient is not required
No
Amount paid for antiseptic
2009-0332141E5
No
A fee paid in respect of a missed appointment
118.2(2)(a), Zaffino, [2007]
with a medical practitioner
5 C.T.C. 2560 (TCC)
Depends For expenses incurred after March 4, 2010,
118.2(2.1), CRA 2004expenses incurred for purely cosmetic procedures
0078231I7, S1-F1-C1
no longer qualify for the credit (unless required
(paras 1.143-1.146)
for medical or reconstructive purposes). See also
“Cosmetic surgery”
Yes
Including expenses in respect of (prescription not
118.2(2)(i), S1-F1-C1
required)
(paras 1.73-1.74)
Yes
Amount paid for a kidney machine, including the
cost of repairs, maintenance, and supplies;
RC4064, S1-F1-C1 (paras
additions, renovations, or alterations to a home
1.73-1.74, 1.82-1.86)
(the hospital official who installed the machine
must certify in writing that the additions,
renovations, or alterations were necessary for
installation); the portion of the operating costs of
the home that relate to the machine (excluding
mortgage interest and CCA); a telephone
extension in the dialysis room and all calls to a
hospital for advice or to obtain repairs; and
necessary and unavoidable costs to transport
supplies. A prescription is not required
Yes
Amount paid for an artificial limb, including the
118.2(2)(i), S1-F1-C1
cost of repairs and parts and other expenses in
(paras. 1.73-1.74)
respect of (prescription not required)
Yes
Costs for a medical assessment qualify if the fee
118.2(2)(a), (o), 2011is paid to a medical practitioner. If the fee is not
0427011E5
paid to a medical practitioner, it may qualify if it
is for diagnostic purposes (2011-0427011E5).
Yes
Payments made to partnerships, societies and
118.2(2)(a), S1-F1-C1
associations for medical services rendered by
(para 1.28)
their employees or partners qualify for the credit
as long as the person who provided the service is
a medical practitioner, dentist or nurse authorized
to practice as a medical practitioner (for example,
the Victorian Order of Nurses and The Canadian
Red Cross Society Home Maker Services). The
CRA has stated that “payments qualify only to the
extent that they are for the period when the
patient is at home. Payments for a period when
the nurse is simply looking after a home and
Item
Qualifies
Athletic or fitness
club fees
No
Attendant care
(patient qualifies for
the disability credit)
Yes
Attendant care at a
retirement home,
home for seniors, or
other institution
Yes
Qualification
children when the patient is in hospital or
otherwise away from home do not qualify since
these would be personal or living expenses. In
some instances, such as that of the Canadian
Mothercraft Society, the visiting worker instead
of the society may give the receipts but, if the
worker can be regarded as a practical nurse, those
receipts will be accepted.”
Amounts paid for athletic or fitness club
CRA Guide RC4064, 2011membership
0402881E5, 20100361011E5, Roberts, 2012
CarswellNat 3320
Amount paid as remuneration for one full-time
118.2(2)(b), CRA Guide
attendant for a patient who qualifies for the
disability credit, or the cost of full-time care in a
1.31-1.39)
nursing home for such a patient, may qualify for
the credit. At the time the remuneration is paid,
the full-time attendant cannot be under 18 years
of age or be the individual's spouse or commonlaw partner. It is the CRA's view that a taxpayer's
private home would not be considered a “nursing
home” for purposes of 118.2(2)(b). The CRA
accepts that a particular place need not be a
licensed nursing home but is of the view that it
must have the equivalent features and
characteristics of a nursing home (see 20070253621E5). If a patient claims the medical
expense credit under 118.2(2)(b), the patient
cannot claim the disability tax credit. See also
under “Nursing home (full-time care)” and 20110418081E5, 2009-0346431E5, 2008-0285321C6,
2005-0142361E5. See also the summary of
claimable attendant care expenses in Chapter 8
Amounts paid for attendant care at a retirement
home, home for seniors, or other institution as
remuneration for a full-time attendant may
1.31-1.39), 2009quality. A disability tax credit certificate is
0346431E5
required. Also, the CRA requires a detailed
statement from the establishment showing the
amount paid for staff salaries that apply to
attendant care services. Qualifying costs include:
food preparation; housekeeping services for a
resident's personal living space; laundry services
for a resident's personal items; health care
(registered nurse, practical nurse, certified health
care aide, personal support worker); activities
(social programmer); salon services (hairdresser,
barber, manicurist, pedicurist), if included in the
Item
Qualifies
Attendant care (parttime)
Yes
Attendant care
provided at a group
home in Canada
Yes
Qualification
monthly fee; transportation (driver); and security
for a secured unit. Ineligible costs include: rent;
food; cleaning supplies; other operating costs
(such as the maintenance of common areas and
outside grounds); and salaries and wages paid to
the following employees: administrators;
receptionists; groundskeepers; and janitors or
maintenance staff. If a claim is made under
118.2(2)(b) rather than 118.2(2)(b.1) (limited to
$10,000; see below), the disability tax credit
cannot be claimed. See also the summary of
claimable attendant care expenses in Chapter 8
Amounts paid as remuneration for part-time
118.2(2)(b.1), CRA Guide
attendant care may qualify for the credit, The
attendant cannot be the patients spouse or
1.31-1.36, 1.40-1.43),
common-law partner and must be over 17 years of
2006-0172181I7
age when the amounts were paid. The care must
be provided in Canada and a disability tax credit
certificate (Form T2201) is required. Where
amounts are paid to an establishment, the CRA
requires a detailed statement from the
establishment showing the amount paid for staff
salaries that apply to attendant care services (all
amounts paid to a nursing home generally
qualify). The claim is limited to $10,000 (or
$20,000 if the individual dies in the year). While
most claims under 118.2(2)(b.1) will be for a parttime attendant, the CRA acknowledges that
expenses for a full-time attendant may also be
claimed under 118.2(2)(b.1). The $10,000 limit
applies to each person paying for attendant care.
A person can claim the disability credit and make
a claim under 118.2(2)(b.1); however, where a
claim is made under 118.2(2)(b.1), no part of the
remuneration can be included in computing a
deduction claimed in respect of the patient under
section 63 or 64 or 118.2(2)(b), (b.2), (c), (d) or
(e) for any taxation year. See under “Attendant
care at a retirement home, home for seniors, or
other institution” regarding qualifying costs (see
also 2004-0101081E5)
Amounts paid as remuneration for an individual's 118.2(2)(b.2), CRA Guide
care or supervision provided in a group home in
Canada maintained and operated exclusively for
1.31-1.36, 1.44-1.46)
the benefit of individuals who have a severe and
prolonged impairment may qualify. A disability
tax credit certificate (Form T2201) is required.
Also, the CRA requires a detailed statement from
Item
Qualifies
Attendant care in a
self-contained
domestic
establishment (fulltime)
Yes
Attendant care (fulltime at a nursing
home; patient lacks
normal mental
capacity)
Yes
Qualification
the establishment showing the amount paid for
staff salaries that apply to attendant care services.
A claim under 118.2(2)(b.2) does not preclude a
person from claiming the disability credit;
however, where a claim is made under
118.2(2)(b.2), no part of the remuneration can be
included in computing a deduction claimed in
respect of the patient under section 63 or 64 or
118.2(2)(b), (b.1), (c), (d) or (e) for any taxation
year. See also the summary of claimable attendant
care expenses in Chapter 8
Amounts paid as remuneration for a full-time
118.2(2)(c), CRA Guide
attendant at a person's personal residence may
qualify for the credit. The attendant cannot be the
1.31-1.36, 1.47-1.50)
patients spouse or common-law partner and must
be over 17 years of age when the amounts were
paid. Additionally, ether: 1) a disability tax credit
certificate (Form T2201) is required or 2) a letter
from a medical practitioner has to certify that the
patient is likely to continue to be dependent on
others for his or her personal needs and care for
the long-term and needs a full-time attendant
because of an impairment in mental or physical
functions. Fees claimed must be for salaries and
wages paid for attendant care services. If an
individual issues the receipt for attendant care
services, the receipt must include the attendant's
social insurance number. Several attendants can
qualify as one full-time attendant as long as there
is only one attendant for any given period of time
(2007-0253621E5). If a claim is made under
118.2(2)(c) rather than 118.2(2)(b.1) (limited to
$10,000), the disability tax credit cannot be
claimed. See also the summary of claimable
attendant care expenses in Chapter 8
The cost of receiving full-time care in a nursing
118.2(2)(d), CRA Guide
home is an eligible medical expense not only in
respect of a patient with a severe and prolonged
1.31-1.36, 1.51-1.55),
mental or physical impairment (see 118.2(2)(b)),
2005-0149621E5, 2007but also in respect of a patient who is and will in
0253621E5
the foreseeable future continue to be dependent
on others for his/her personal needs and care
because of a lack of normal mental capacity. Such
a condition must be certified by a medical
practitioner in either a letter or by completing
Form T2201. An individual can generally claim
the entire amount paid for full-time care in a
nursing home. The care does not have to be
Item
Qualifies
Qualification
provided in Canada. Where a claim is made under
118.2(2)(d), the disability tax credit cannot be
claimed (see para 118.3(1)(c)). Though the term
“nursing home” in paragraph 118.2(2)(b) does not
include a retirement residence even if it provides
24-hour nursing care (see Miles Estate v. R.,
[2000] 2 C.T.C. 2165), the CRA accepts that
where a portion of retirement home costs is
identified as being paid for attendant care, it will
qualify under paragraph 118.2(2)(b.1) (20050142361E5). A taxpayer's home also does not
qualify as a nursing home. See also the summary
of claimable attendant care expenses in Chapter 8
Audible signal device
Yes
Amount paid for an audible signal device
(prescription not required)
RC4064, S1-F-C1 (paras
1.73-1.74, 1.80)
Autistic child day
Depends For an institute to qualify, the CRA's view is that
118.2(2)(e), 2010care, school,
certification would need to clearly indicate that
0403181E5, 2004institution or other
the centre has specialized equipment, facilities, or
0065621E5, S1-F1-C1
place
trained personnel to provide care, or care and
(paras 1.31-1.36, 1.56-1.63)
training, of a person with an autistic disorder
Baby formula
No
Amounts paid for baby formula, even if
118.2(2)(n), 2011(prescribed)
prescribed by a medical practitioner, do not
0399851E5
qualify if it is also available over-the-counter (see
also “Over-the-counter medications”).
Baby wipes/moist
No
It is CRA's view that the reference to “other
118.2(2)(i.1), 2010wipes
products” in 118.2(2)(i.1) is restricted to the same
0356391E5, 2012class of products as diapers, disposable briefs, etc. 0437351E5, S1-F1-C1
and would not include baby wipes or moist wipes
(para 1.87)
Baby's cry signal
See “Infants”
device
Balance disorder
Yes
Amount paid for a pressure pulse therapy device
118.2(2)(m), Reg
(prescribed device)
designed to be used by an individual who has a
5700(z.4), S1-F1-C1 (para
balance disorder (prescription required)
1.122)
Bathroom aids
See “Device or equipment (bathtub or shower)”
Bicycle, batteryNo
The CRA's view is that a battery powered two2009-0323571E5
powered
wheeled bicycle cannot be considered a
wheelchair
Bicycle, motorized
No
The CRA’s view is that a motorized stationary
2012-0440931E5
stationary
bicycle (designed for people with medical
conditions such as Parkinson’s disease, muscular
dystrophy and arthritis) cannot be considered a
device
Birth control devices Depends The CRA has stated that birth control pills which
118.2(2)(n), S1-F1-C1
a medical practitioner has prescribed are
(para 1.127)
considered to qualify under 118.2(2)(n) if a
Item
Bite-activated nipples
for sippy-cup
Blind individuals
(braille note-taker;
prescribed)
Qualifies
No
Yes
Blind individuals
(guide dog)
Yes
Blind individuals
(intervening services)
Yes
Blind individuals
(optical scanner;
prescribed)
Blind individuals
(reading software;
prescribed)
Yes
Blind individuals
(special computer
devices; prescribed)
Yes
Bliss symbol board
or similar device
(prescribed)
Yes
Block fees
Yes
Blood coagulation
monitors (prescribed)
Yes
Yes
Qualification
pharmacist has recorded the prescription
Amount paid for bite-activated nipples for sippy2009-0332141E5
cup
Amount paid for a braille note-taker designed to 118.2(2)(m), Reg 5700(y),
be used by a blind individual to allow them to
S1-F1-C1 (para 1.122)
take notes (that can be read back to them or
printed or displayed in Braille) with the help of a
keyboard and that is for the individual's use as
prescribed by a medical practitioner (prescription
required)
The purchase of a guide dog for a blind individual 118.2(2)(l), S1-F1-C1 (para
from an institution that trains such dogs, as well
1.92)
as related expenses (for a list of qualifying
expenses, see under “Animals”)
Amount paid for deaf-blind intervening services
118.2(2)(l.44), S1-F1-C1
used by a person who is both blind and
(para 1.106)
profoundly deaf and paid to someone in the
business of providing such services
Amount paid for an optical scanner (or similar
118.2(2)(m), Reg 5700(l),
device) designed to be used by a blind individual
S1-F1-C1 (para 1.122)
to enable him to read print (prescription required)
Amount paid for a device or software designed to 118.2(2)(m), Reg 5700(l.1),
be used to enable the individual to read print and
S1-F1-C1 (para 1.122)
that is for the individual's use as prescribed by a
medical practitioner (prescription required)
Amount paid for a device or equipment, including 118.2(2)(m), Reg 5700(o),
a synthetic speech system, Braille printer and
CRA Guide RC4064, S1large print-on-screen device, designed exclusively
F1-C1 (para 1.122)
to be used by a person who is blind in the
operation of a computer (prescription required)
Amount paid for a bliss symbol board or similar 118.2(2)(m), Reg 5700(x),
device designed to be used to help an individual
2010-0383021E5, S1-F1who has a speech impairment communicate by
C1 (para 1.122)
selecting the symbols or spelling out words
(prescription required). The purchase of an iPad
to assist certain special needs children would not
qualify for the medical expense credit, nor would
a digital camera used to make Bliss symbol
boards (Henschel, 2010 CarswellNat 1783 (TCC))
Block fee paid to a medical centre to cover the
118.2(2)(a), 2007cost of certain ancillary or incidental uninsured
0255741I7, S1-F1-C1 (para
medical services
1.29)
Prescribed blood coagulation monitor for
118.2(2)(m); Reg
individuals who require anti-coagulation therapy, 5700(s.1), S1-F1-C1 (para
including associated disposable peripherals such
1.122)
as pricking devices, lancets and test strips
Item
Blood pressure
monitors
Blood transfusion
(prescribed)
Bone conduction
receiver
Bone marrow
transplant
Boots (Orthopaedic)
Botox injections
Brace (for a limb)
Brace (spinal)
Braille note-taker
Braille printer
Breast prosthesis
Breast pump
Buzzer
Qualifies
No
Yes
Qualification
Purchase of a blood pressure monitor
CRA Guide RC4064
Amount paid for a blood transfusion (prescription
CRA Guide RC4064,
required)
118.2(2)(a)
Yes
Purchase of a bone conduction receiver
(prescription not required). See also “Hearing
RC4064, S1-F1-C1 (para
aid”
1.80)
Yes
Reasonable amounts paid to locate a compatible
118.2(2)(l.1), S1-F1-C1
donor, to arrange the transplant including legal
(paras 1.93, 1.147)
fees and insurance premiums, and reasonable
travelling costs including board and lodging for
the patient, the donor, and their respective
companions
See “Brace (including related costs)” and
“Orthopaedic shoe or boot (and an insert for a
shoe or boot)”
118.2(2.1), 2004expenses incurred for purely cosmetic procedures
0078231I7, S1-F1-C1
(paras 1.143-1.146)
Yes
Amounts paid for braces for a limb, including
woven or elasticized stockings made to measure, RC4064, S1-F1-C1 (paras
qualify for the credit (prescription not required).
1.73-1.74, 1.77)
The CRA has stated that “a “brace for a limb”
does not necessarily have to be something of a
rigid nature, although at least one of the functions
of the brace must be to impart some degree of
rigidity to the limb which is being braced.
Accordingly, that phrase is considered to include
woven or elasticized stockings where these are of
a kind that are carefully fitted to measurement or
are made to measure. When a brace for a limb is
necessarily built into a boot or shoe in order to
permit a person to walk, the brace will be
considered to include the boot or shoe. A
rehabilitative splinting system to stretch the tissue
in the elbow would likely qualify as a “brace for a
limb” (2011-0429871E5).
Yes
Amount paid for a spinal brace (prescription not
118.2(2)(i), S1-F1-C1
required)
(paras 1.73-1.74)
See “Blind individuals”
See “External breast prosthesis”
No
Purchase of a breast pump
2007-0248701E5
See “Hearing aid”
Item
Qualifies
Canadian Red Cross
Society Home Maker
Services
Cancellation fee
Cancer treatment
Yes
Car seat
No
Cardiograph
(prescribed)
Yes
Care or care and
training at
institutions or other
places
Yes
Care or care and
training at special
schools
Yes
Qualification
See “Associations”
See “Appointment cancellation fee”
Cost of cancer treatments provided by a medical
118.2(2)(a), CRA Guide
practitioner, including treatment received outside
RC4064
Canada for drugs not approved in Canada.
An infant car seat, even if specially designed for a
2003-0046145
disabled child
Amount paid in respect of cardiograph tests not
118.2(2)(o), CRA Guide
RC4064
Amounts paid for care at an institution or other
118.2(2)(e), CRA Guide
place may qualify for the credit. An
“appropriately qualified person” (normally a
1.31-1.36, 1.56-1.63)
medical practitioner; preferably who does not
work for the institution) has to certify in writing
that the person has an impairment in mental or
physical functions and confirm the person
“requires” the equipment, facilities, or personnel
available at the establishment. A private home
adapted to the needs of its owner/occupant would
not qualify as an “other place” for purposes of
118.2(2)(e) (2007-0253621E5). A retirement
home was found to qualify in McKinley, [2004] 2
C.T.C. 2672 (TCC), but not in Lister, [2007] 1
C.T.C. 137 (FCA) or in Shultis, [2007] 1 C.T.C.
2182 (TCC). The expense of renting an
accommodation near the school or institution
would not qualify; however, transportation
expenses to and from the school may qualify
under 118.2(2)(g) (2009-0349551E5).
Amounts paid for care or training at a school may 118.2(2)(e), CRA Guide
qualify for the credit. An “appropriately qualified RC4064, S1-F1-C1 (paras
person” (normally a medical practitioner;
1.31-1.36, 1.56-1.63),
preferably who does not work for the school) has
2006-0213231E5, Scott,
to certify in writing that the person has an
[2009] 1 C.T.C. 224 (FCA)
impairment in mental or physical functions and
confirm the person “requires” the equipment,
facilities, or personnel available at the
establishment. Under former 110(1)(c)(vi),
private school fees incurred for a child with
behavioral problems were held to be ineligible
(see Somers v. MNR, [1979] C.T.C. 2001 (TRB))
since there was no evidence of mental or physical
handicap and the school in question was not an
institution of the type specified. Also, in Flower
Item
Qualifies
Caregiver training
Yes
Catheters and
catheter trays
Yes
Certificates
Yes
Chair (poweroperated)
Chiropodist (or
podiatrist)
Yes
Chiropractor
Yes
Christian Science
practitioner
No
Qualification
v. R., [2005] 2 C.T.C. 2730 (TCC), fees to an
Academy for children with learning disabilities
did not qualify. However, in Rannelli v. MNR,
[1991] 2 C.T.C. 2040, the Court concluded that
fees paid to a school for dyslexic children
qualified under former 110(1)(c)(vi). Fees paid to
a disciplinary school for children with attention
disorders were found to qualify in Marshall,
[2003] 4 C.T.C. 2794 (TCC). Fees paid to the
Calgary Academy qualified in Karn, 2013
CarswellNat 1382, since the school was only for
students with learning disabilities; however,
tuition fees paid did not qualify in Bauskin, 2013
CarswellNat 342, because there was no evidence
of special equipment, facilities or personnel in the
school’s mainstream program.
An amount paid for reasonable expenses (other
118.2(2)(l.8), S1-F1-C1
than amounts paid to a person who was at the
(paras 1.113-1.114)
time of the payment the individual's spouse or
common-law partner or a person under 18 years
of age) to train the individual (or a person related
to the individual) if the training relates to the
mental or physical infirmity of a person who is
related to the individual and is a member of the
individual's household (or is dependent on the
individual for support)
Amounts paid for catheters and catheter trays
118.2(2)(i.1), CRA Guide
required by the patient by reason of incontinence RC4064, S1-F1-C1 (para
caused by illness, injury or affliction (including
1.87)
catheter trays, tubing, or other products required
for incontinence caused by illness, injury, or
affliction); a prescription is not required
Amount paid to a medical practitioner for
completing and providing additional information
RC4064
in regard to Form T2201 and other certificates
See “Power-operated guided chair”, “wheelchair”,
and “Scooter”
Amount paid to a chiropodist (or podiatrist)
118.2(2)(a), S1-F1-C1
licensed to practise under the laws of the province
(paras 1.20-1.23)
or territory as a medical practitioner
Amount paid to a chiropractor licensed to practise
118.2(2)(a), S1-F1-C1
under the laws of the province or territory as a
(paras 1.20-1.23)
medical practitioner
Payments to a Christian Science practitioner
118.2(2)(a), 2006where the practitioner is not otherwise a medical
0180991M4, 2005doctor or a nurse acting within the scope of his or
0126931E5, 2006her profession (none of the provinces or territories
0180991M4, 2007-
Item
Circumcision
procedure
Clinic or corporation
(amount paid for
medical services)
Clinical counsellor
Cochlear implant
Colostomy and
ileostomy pads
Commodes
Compression
stockings
Contact lenses
(prescribed)
Cosmetic surgery
(purely cosmetic
procedures)
Qualifies
Qualification
license Christian Science practitioners as being
0224311E5, 2009medical practitioners). Amounts paid to a
0337771E5, S1-F1-C1
Christian Science nurse authorized to practise as a
(paras 1.20-1.23)
nurse according to the relevant laws referred to in
subsection 118.4(2) would qualify. The CRA's
view is that a person is authorized by the laws of
a jurisdiction to act as a medical practitioner if
there is specific legislation that enables, permits
or empowers a person to perform medical
services and generally, such specific legislation
provides for the licensing or certification of the
practitioner as well as for the establishment of a
governing body (eg, a college or board) with the
authority to determine competency, enforce
discipline and set basic standards of conduct
Depends Cost of infant male circumcision would generally 118.2(1), 118.2(2.1), 2011qualify if it can be shown that it is not done
0411641E5, S1-F1-C1
purely for cosmetic purposes
(paras 1.143-1.146)
Yes
Amounts paid to a clinic or corporation for
118.2(2)(a), Mudry, 2008
medical services provided by or supervised by a
2003-0045561E5, 20100361011E5, S1-F1-C1
(para 1.28)
See “Counsellor”
Yes
Amount paid for a cochlear implant (prescription
not required)
1.80)
Yes
Amount paid for colostomy and ileostomy pads,
including pouches and adhesives (prescription not RC4064, S1-F1-C1 (paras
required)
1.73-1.74, 1.78)
See “Device or equipment (bathtub, shower or
toilet)”
Depends Cost of compression stockings required to be
118.2(2)(i), S1-F1-C1 (para
worn after treatment for varicose veins would
1.77), 2011-0411181E5
qualify if fitted to measurement or made to
measure
Yes
Amount paid for contact lenses (prescription
118.2(2)(j), CRA Guide
required from a medical practitioner or
optometrist)
1.89)
No
After March 4, 2010, expenses incurred for purely
118.2(2.1)
cosmetic procedures no longer qualify for the
2004-0078231I7, 2006credit. This generally includes surgical and non0180991M4, 2010surgical procedures purely aimed at enhancing
0362981M4, 2010one's appearance, such as the following:
0365801E5, 2011augmentations (such as chin, cheek, lips); body
0429431E5, 2012modifications (such as tongue splits); body
0448691E5, S1-F1-C1
Item
Qualifies
Qualification
shaping, contouring or lifts (such as breasts,
(paras 1.143-1.146)
buttocks, face and stomach); botulinum
injections; chemical peels; implants (such as
jewellery implanted into an eye or a tooth, or
microdermal, transdermal, and subdermal
cosmetic implants); filler injections for removal
of wrinkles; hair removal and replacement
procedures; laser treatments (such as skin
resurfacing and removal of age spots);
liposuction; reshaping procedures (such as
rhinoplasty and otoplasty); rib removal; tattoo
removal; and teeth whitening, contouring or
reshaping. A cosmetic procedure will continue to
qualify if required for medical or reconstructive
purposes (see directly below). The CRA's former
position was that an amount paid to a medical
practitioner for surgery of any kind, whether
cosmetic or elective, generally qualified as a
medical expense.
Cosmetic surgery (for
Yes
After March 4, 2010, expenses incurred for purely
118.2(2.1)
medical or
cosmetic procedures no longer qualify for the
2004-0078231I7, 2010reconstructive
credit. A cosmetic procedure will continue to
0362981M4, 2010purposes)
qualify if required for medical or reconstructive
0365801E5, 2010purposes (for example, those that would
0378051E5, 2012ameliorate a deformity arising from, or directly
0439481E5, 2013related to, a congenital abnormality, a personal
0480831E5, S1-F1-C1
injury resulting from an accident or trauma, or a
(paras 1.143-1.146)
disfiguring disease), including the following:
breast implant and related procedures for
reconstructive purposes after a mastectomy;
breast reduction to reduce back and shoulder pain;
dental braces, if required to correct a misaligned
bite; dental veneers to correct decayed or
misaligned teeth; gastric bypass surgery, gastric
sleeve surgery or gastric stapling; laser eye
surgery; removal of excess skin after rapid weight
loss due to a risk of infection; and the treatment of
melasma that is severe, persistent and disfiguring.
The cost of sex reassignment surgery and related
surgeries would likely qualify (2012-0463201E5).
The CRA's former position was that and amount
paid to a medical practitioner for surgery of any
kind, whether cosmetic or elective, generally
qualified as a medical expense.
Counsellor
Depends The CRA has stated that counselling services are
2002-0171795, 2005considered to qualify if: 1) the counsellor is
0153591E5, 2006working in a recognized mental health clinic,
0213231E5
community agency or hospital; 2) the counsellor
Item
Qualifies
Qualification
is a member of an association governing their
profession; and 3) the treatment is at the request
of, or in association with, a medical practitioner
Courses, pain
Yes
Expenses related to pain management courses if
2011-0397731E5
management
incurred for diagnosis, therapy or rehabilitation
purposes in relation to a pre-existing medical
problem and paid to a certified medical
practitioner or public or private hospital.
Crutches
Yes
Amount paid for crutches, including related costs
118.2(2)(i), S1-F1-C1
(paras 1.73-1.74)
Cushion (wheelchair Depends Amount paid for a wheelchair cushion would
118.2(2)(i), S1-F1-C1
or bath
qualify as a medical expense, but amount paid for (paras 1.73-1.74), 2010a bath cushion would not
0361221E5
Cycle monitoring
Yes
Amount paid in respect of cycle monitoring fees
118.2(2)(o), S1-F1-C1
fees (prescribed)
not covered by provincial health insurance
(para 1.130), 2011(prescription required), including diagnostic
0401711E5
procedures relating to cycle monitoring fees
Deaf individual
Yes
Amount paid for deaf-blind intervening services
118.2(2)(l.44), S1-F1-C1
(intervening services)
used by a person who is both blind and
(para 1.106)
profoundly deaf and paid to someone in the
business of providing such services
Deaf individual
(teletypewriter;
prescribed)
Yes
Dental appliance
(used to treat sleep
apnea)
Yes
Dental crowns
Yes
Dental hygienist
Yes
Dental implants
Yes
Dentist
Yes
Dentures
Yes
Amount paid for a teletypewriter or similar
118.2(2)(m), Reg 5700(k),
device, including a telephone ringing indicator,
S1-F1-C1 (para 1.122)
that enables a deaf or mute individual to make
and receive telephone calls (prescription required)
Amount paid for a dental appliance would qualify 118.2(2)(m), Reg 5700(c),
as a medical expense if the individual is suffering 2011-0429541E5, S1-F1from a “severe chronic respiratory ailment” and
C1 (para 1.122)
the dental appliance was “designed exclusively
for use by” the individual for that ailment.
Amount paid to a dentist or medical practitioner
118.2(2)(a), 2010for dental crowns
0362981M4
Amount paid to a dental hygienist licensed to
118.2(2)(a), S1-F1-C1
(paras 1.20-1.23)
as a medical practitioner
Amount paid to a dentist or medical practitioner
118.2(2)(a), 2006for dental implants
0218021E5, 20110397151E5
Amount paid for dental services
118.2(2)(a), S1-F1-C1
(paras 1.20-1.23)
Amount paid to a person authorized under the
118.2(2)(p), S1-F1-C1
laws of a province to carry on the business of a
(para 1.132)
dental mechanic for the making or repairing of an
upper or lower denture, or for the taking of
Item
Qualifies
Detoxification clinic
for a person addicted
to drugs or alcohol
Yes
Device or equipment
(bathtub, shower or
toilet; prescribed)
Yes
Device or equipment
(cold therapy;
prescribed)
Device or equipment
(electrotherapy;
prescribed)
No
Yes
Device or equipment
(general)
No
Device or equipment
(respiratory ailment;
prescribed)
Yes
Qualification
impressions, bite registrations and insertions in
respect of the making, producing, constructing
and furnishing of an upper or lower denture
Amount paid to attend a detoxification clinic
where a medical practitioner certifies in writing
that the person requires the specialized
equipment, facilities, or personnel provided.
There is no requirement that the detoxification
clinic be a public or licensed private hospital
Amount paid for a mechanical device or
equipment designed to be used to assist an
individual to enter or leave a bathtub or shower or
to get on or off a toilet (prescription required).
Eligible devices would include a raised toilet seat.
Commodes designed for the purpose of assisting
individuals to get on or off a toilet (or enter or
leave a bathtub or shower) may also qualify. Bath
cushions would not qualify
Cost of a cold therapy device (such as a CryoCuff or Polar Care Cube) prescribed by a doctor
to control and reduce knee swelling
Amount paid for an electrotherapy device
designed to be used by an individual with a
medical condition or by an individual who has a
severe mobility impairment (prescription
required). An electrical muscle stimulation (EMS)
device used for muscle stimulation and
strengthening is an electrotherapy device (20110428191E5).
A medical device or equipment that was not
prescribed by a medical practitioner and that is
not otherwise described in section 118.2 does not
qualify (see list of eligible expenses in this table;
for example, see under “Altered auditory
feedback device”, “Blind individuals”, “Bliss
symbol board”, “Diabetics”, “Drugs”, “Heart
disease”, “Infants”, “Mobility impairment”,
“Pressure pulse therapy device”, “Reading
services”, “Standing device”, “Teletypewriter (or
similar device)”, “Vibratory signalling device”,
“Visual signalling device”
Amount paid for a device or equipment designed
exclusively for use by an individual suffering
from a severe chronic respiratory ailment or a
severe chronic immune system disregulation
Reference
1.56-1.63)
118.2(2)(m), Reg 5700(g),
2009-0332141E5, 20100361221E5, S1-F1-C1
(para 1.122)
2011-0395281E5
2011-0428191E5
118.2(2)(m), Reg 5700(z.2)
2011-0428191E5, S1-F1C1 (para 1.122)
118.2(2), Young, 2009
CarswellNat 4364 (TCC)
118.2(2)(m), Reg 5700(c),
S1-F1-C1 (para 1.122)
Item
Qualifies
Diabetics (blood
sugar measure;
prescribed)
Diabetics (infusion
pump; prescribed)
Yes
Diabetics (insulin)
Yes
Diabetics (scales)
No
Diapers
Yes
Diathermy
Yes
Dietician
Yes
Disposable briefs
Yes
Yes
Qualification
(prescription required). An air conditioner,
humidifier, dehumidifier, heat pump or heat or air
exchanger specifically does not qualify under
Regulation 5700(c)
Amount paid for a device designed to enable
individual to measure blood sugar level
Infusion pump (including disposable peripherals)
for the treatment of diabetes (prescription
required)
The cost of insulin or substitutes, as prescribed by
a medical practitioner, purchased by a person
suffering from diabetes qualifies. The CRA has
stated that when such a person has to take sugarcontent tests using test-tapes or test tablets and a
medical practitioner has prescribed this diagnostic
procedure, the tapes or tablets qualify as devices
or equipment under 118.2(2)(m) and Part LVII of
the Regulations
The cost of various kinds of scales, which
diabetics frequently use for weighing themselves
or their food
Diapers required by the patient by reason of
incontinence caused by illness, injury or affliction
qualify; a prescription is not required. Amounts
paid to a diaper service do not qualify
Amount paid to a medical practitioner or a
licensed private hospital
Payments to a dietician would not qualify as
eligible medical expenses unless the amounts
were paid for “medical services” performed by a
medical practitioner authorized to practise as such
according to the laws of the jurisdiction in which
the service was rendered (the CRA's view is that a
person is authorized by the laws of a jurisdiction
to act as a medical practitioner if there is specific
standards of conduct)
Amounts paid for disposable briefs required by
the patient by reason of incontinence caused by
Reference
118.2(2)(m), Reg 5700(s),
S1-F1-C1 (para 1.122)
118.2(2)(m), Reg 5700(s),
S1-F1-C1 (para 1.122)
118.2(2)(k), (n), S1-F1-C1
(paras 1.90-1.91)
S1-F1-C1 (paras 1.91,
1.131)
118.2(2)(i.1), CRA Guide
1.87)
RC4064
118.2(2)(a), 20090337771E5, S1-F1-C1
(paras 1.20-1.23)
118.2(2)(i.1), S1-F1-C1
(para 1.87)
Item
Qualifies
Doctor
Yes
Dogs (guide)
Driveway alterations
Yes
Driving lessons for
disabled person
Drugs bought under
Health Canada's
Special Access
Program
No
Yes
Drugs, medicaments
or other preparations
or substances (overthe-counter)
No
Drugs, medicaments
or other preparations
or substances
(prescribed)
Yes
Qualification
illness, injury or affliction; a prescription is not
required
Amounts paid to a medical practitioner (meaning
118.2(2)(a)
discussed in CRA Guide RC4064 and S1-F1-C1
(paras 20-23) for medical services
See “Guide dogs”
Reasonable amounts paid to alter the driveway of
118.2(2)(l.6), 2011the main residence of a person who has a severe
0404911E5, S1-F1-C1
and prolonged mobility impairment to allow
(para 1.108)
easier access to a bus qualify. Also, the CRA has
stated that “reasonable expenses relating to
alterations to the driveway would also qualify
under this provision if they facilitate access to
whatever mode of transportation, bus or
otherwise, that is ordinarily used by the patient.”
However, the cost of installing a walkway would
generally not qualify as an eligible medical
expense (see 2011-0404911E5).
The cost of tuition fees and exams for driver
2007-0244411E5
training for a disabled individual
Drugs and medical devices bought under Health
118.2(2)(s), (t), S1-F1-C1
Canada's Special Access Program (ie, amounts
(para 1.137)
paid for drugs and medical devices that have not
been approved for use in Canada if they were
purchased under this program). Visit Health
Canada's Web site at www.mdall.ca
Over-the-counter medications, vitamins, and
CRA Guide RC4064,
supplements, even if prescribed by a medical
118.2(2)(n), S1-F1-C1
practitioner. Subparagraph 118.2(n)(ii) refers to
(paras 1.123-1.125)
drugs, medicaments or other preparations or
substances “that can lawfully be acquired for use
by the patient only if prescribed by a medical
practitioner or dentist”. See also 20100362941E5, 2008-0264631M4, 2008-0270031E5
and 2007-0231171E5
Amounts paid for drugs, medicaments or other
118.2(2)(n), S1-F1-C1
preparations or substances that are manufactured, (paras 1.123-1.127), Reg
sold or represented for use in the diagnosis,
5701
treatment or prevention of a disease, disorder or
abnormal physical state, or its symptoms, or in
restoring, correcting or modifying an organic
function qualify for the credit if a medical
practitioner or dentist prescribed the medication
and the medication is purchased from a
pharmacist who recorded the prescription in a
prescription record. Additionally, such amounts
also qualify where they are available without a
Item
Elastic support hose
(prescribed)
Elective medical
procedures
performed by a
Electric breast pump
Electric shock
treatments
(prescribed)
Electrocardiograms
(prescribed)
Qualifies
Qualification
prescription and a medical practitioner or dentist
has prescribed the medication for the patient and
the medication is only available with the
intervention of a medical practitioner (eg a
pharmacist)
Yes
Amount paid for elastic support hose designed
118.2(2)(m), Reg 5700(u),
exclusively to relieve swelling caused by chronic
S1-F1-C1 (para 1.122)
lymphedema (prescription required)
2006-0180991M4,
expenses incurred for purely cosmetic procedures
118.2(2.1), S1-F1-C1
(paras 1.143-1.146)
No
Purchase of an electric breast pump
2007-0248701E5
Yes
Amount paid for electric shock treatments
CRA Guide RC4064,
118.2(2)(a)
Yes
Amount paid in respect of electrocardiogram tests 118.2(2)(o), CRA Guide
RC4064
Electrolysis
Depends Amounts paid to a medical practitioner for
CRA Guide RC4064, S1electrolysis
F1-C1 (paras 1.143-1.146)
Electronic bone
Yes
Amount paid for electronic bone healing device
118.2(2)(m), Reg
healing device
5700(z.2), CRA Guide
(prescribed)
1.122)
Electronic speech
Yes
Amount paid for a speech synthesizer (electronic) 118.2(2)(m), Reg 5700(p),
synthesizer
that enables a mute individual to communicate by
S1-F1-C1 (para 1.122)
(prescribed)
use of a portable keyboard (prescription required)
Electrotherapy device
Yes
118.2(2)(m), Reg
(prescribed)
5700(z.2), S1-F1-C1 (para
1.122)
required)
Elevators or lifts
Yes
Amount paid for elevators or lifts designed
118.2(2)(m), Reg 5700(m),
(power-operated)
exclusively for use by a person with an
CRA Guide RC4064, S1(prescribed)
impairment to allow them to access different
F1-C1 (para 1.122)
levels of a building, enter or leave a vehicle, or
place a wheelchair on or in a vehicle (prescription
required)
Environmental
Yes
Amount paid for environmental control system
118.2(2)(m), Reg 5700(t),
control system
designed exclusively for the use of an individual
CRA Guide RC4064, S1(electronic or
with a severe and prolonged mobility restriction
F1-C1 (para 1.122)
computerized)
(prescription required) (including the basic
(prescribed)
computer system used by a person with a mobility
impairment)
Item
Exercise equipment
(prescribed)
External breast
prosthesis
(prescribed)
Extremity pump
(prescribed)
Eyeglasses
(prescribed)
Eyelid surgery
Feeding tube
Fertility treatments
Fitness club fees
Full-time attendant
care
Furnace
Qualifies
No
Yes
Yes
Qualification
Amount paid for exercise equipment that was
2010-0385911E5, 2011prescribed by a licensed medical practitioner
0402881E5
Amount paid for an external breast prosthesis
118.2(2)(m), Reg 5700(j),
prescribed by a medical practitioner and that is
S1-F1-C1 (para 1.122)
required because of a mastectomy (prescription
required). However, the cost of undergarments
used to hold the prosthesis in place would not
qualify (2012-0436991E5).
Amount paid for an extremity pump designed
118.2(2)(m), Reg 5700(u),
exclusively to relieve swelling caused by chronic
S1-F1-C1 (para 1.122)
lymphedema (prescription required)
Yes
The cost of eyeglasses qualifies as a medical
118.2(2)(j), S1-F1-C1 (para
expense under 118.2(2)(j), including the cost of
1.89)
both the frames and lenses (prescription required
from a medical practitioner or optometrist). The
CRA has expressed the view that sunglasses
prescribed by an optometrist to treat
photosensitivity, which causes an individual to
suffer from headaches caused by the sun or bright
lighting, would not qualify for the credit (20030046081E5). The sunglasses in the particular
situation were purchased from a retail story and
were not prescription sunglasses
0078231I7, S1-F1-C1
(paras 1.143-1.146)
No
Feeding tube insertion and an accompanying
2007-0220531E5
apparatus
Yes
The cost of fertility treatments, including artificial 118.2(2)(a), (n), 2010insemination and fertility medications, qualifies
0381401E5, S1-F1-C1
as a medical expense.
(para 1.130)
See “Athletic or fitness club fees”
See “Attendant care in a self-contained domestic
establishment (full-time)”, “Attendant care (fulltime at a nursing home; patient lacks normal
mental capacity)”, “Attendant care (patient
qualifies for the disability credit)”, and
“Attendant care at a retirement home, home for
seniors, or other institution”
Yes
Electric or sealed combustion furnace acquired to
118.2(2)(m), Reg
replace a furnace that is neither of these types of 5700(c.2), S1-F1-C1 (para
furnace where the replacement is necessary solely
1.122)
because of a severe chronic respiratory ailment or
Item
Glasses (prescribed)
Gluten-free food
Group home
Guide dogs
Hair transplant
surgery
Hardwood floors
Health Line Services
Qualifies
Qualification
a severe chronic immune system disregulation
and the replacement is prescribed by a medical
practitioner
See “Eyeglasses”
Yes
For a patient who has celiac disease, the
118.2(2)(r), 2010incremental cost of acquiring gluten-free food
0403181E5, 2011products as compared to the cost of comparable
0427621E5, S1-F1-C1
non-gluten-free food products generally qualifies.
(para 1.136)
Such costs qualify if the patient has been certified
in writing by a medical practitioner to be a person
who, because of that disease, requires a glutenfree diet. For a list of qualifying expenses, see
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/clceng.html
See “Attendant care provided at a group home in
Canada”
Yes
The purchase of a guide dog for a blind individual 118.2(2)(l), S1-F1-C1 (para
from an institution that trains such dogs, as well
1.92)
as related expenses (for a list of qualifying
expenses, see under “Animals”)
118.2(2.1), CRA Guide
expenses incurred for purely cosmetic procedures RC4064, S1-F1-C1 (paras
1.143-1.146)
for medical or reconstructive purposes). See
under “Cosmetic procedures”
Depends The CRA’s view is that hardwood flooring would 118.2(l.2), (l.21), 2009not generally be an eligible medical expense
0326721I7, 2011because it would typically be expected to increase 0422991E5, Hendricks,
the value of a home, or because it would normally 2008 CarswellNat 3091
be incurred by persons without a severe and
(TCC), Sotski, 2013
prolonged mobility impairment (S1-F1-C1 para.
1.97). However, see Sotski, 2013 CarswellNat
S1-F1-C1 (para 1.97)
3360 (TCC), where the taxpayer was successful in
claiming the cost of laminate flooring as a
medical expense, since the court found that the
new flooring did not necessarily increase the
value of the home, and was installed specifically
for the purpose of easing the taxpayer’s spouse’s
difficulty with walking on carpeting. In this case,
the taxpayer’s spouse suffered from Parkinson’s
disease, arthritis, and postural problems, which
made walking on carpeting difficult and unsafe
(see also under “Home alterations”).
No
Amount paid for a personal response system
CRA Guide RC4064,
Mattinson, 2008
Item
Health plan
premiums
Health plan
premiums paid by
employer
Health programs
Hearing aid (general)
Hearing aid (service
contract)
Hearing aid (volume
control feature)
Hearing aid
(warranty)
Heart monitor
(prescribed)
Herbal medicines
Hernia truss
Qualifies
Qualification
Yes
See “Premiums paid to private health services
118.2(2)(q)
plans (PHSP)” and www.cra.gc.ca/medical
2013-0480711M4, S1-F1C1 (paras 1.133-1.135)
Depends Health plan premiums paid by an employer and
not included in employment income do not
qualify; however, such amounts can qualify if
1.133-1.135)
included in computing employment income
No
Cost of general health programs
CRA Guide RC4064
Yes
Amount paid for a hearing aid, including the cost
of repairs, batteries, parts, moulds, creams, rental RC4064, 2009-0332141E5,
costs, and other expenses in respect of the hearing S1-F1-C1 (paras 1.73-1.74,
aid qualify for the credit (prescription not
1.80-1.81))
required). The CRA has stated that in addition to
the more usual hearing aid devices, an “aid to
hearing” includes: a device that produces extraloud audible signals such as a bell, horn or
buzzer; a device to permit the volume adjustment
of telephone equipment above normal levels; a
bone-conduction telephone receiver; and a
“Cochlear” implant. When a hearing aid is
incorporated into the frame of a pair of
eyeglasses, both the hearing aid and the eyeglass
frame qualify under 118.2(2)(i). A listening
device that is acquired to alleviate a hearing
impairment by eliminating or reducing sound
distortions for the purpose of listening to
television programs, movies, concerts, business
conferences or similar events, is also considered
to qualify as an “aid to hearing” under 118.2(2)(i).
See also see “Vibratory signalling device” and
“Visual fire alarm indicator”
Yes
Amount paid for a service contract for a cochlear 118.2(2)(i), 2003-0001495,
implant
S1-F1-C1 (paras 1.73-1.74)
Yes
Amount paid for a volume control feature
(additional) used by a person who has a hearing
impairment (prescription required)
1.80)
Yes
Cost of an extended warranty for a hearing aid
118.2(2)(i), 20070247031E5, S1-F1-C1
(paras 1.73-1.74)
Yes
Amount paid for a heart monitor including the
118.2(2)(m), Reg 5700(d),
cost of repairs and batteries (prescription
CRA Guide RC4064, S1required)
F1-C1 (para 1.122)
See “Homeopathic medicines” and “Over-thecounter medications”
Yes
Amount paid for a hernia truss (prescription not
118.2(2)(i), S1-F1-C1
required)
(paras 1.73-1.74)
Item
Qualifies
Home alterations
(addition of
bathroom)
No
Home alterations
(pedestal sink)
No
Home alterations
(qualifying expenses)
Yes
Qualification
An amount paid to add a bathroom to a home is
Chobotar, 2009
not a qualifying home renovation cost where the
addition of the bathroom increases the value of
S1-F1-C1 (paras 1.94the home. In Chobotar, 2009 CarswellNat 1308
1.100)
(TCC), the credit was denied in respect of a
specially designed bathroom for a person in a
wheelchair because the bathroom increased the
value of the home
An amount paid for a pedestal sink
118.2(2)(l.2), (l.21),
Young, 2009 CarswellNat
4364 (TCC), S1-F1-C1
(paras 1.94-1.100)
Amounts paid to make changes to give a person
118.2(2)(l.2), (l.21), CRA
who has a severe and prolonged mobility
Guide RC4064, S1-F1-C1
impairment or who lacks normal physical
(paras 1.94-1.100), Hillier
development access to (or greater mobility or
v The Queen, [2000] 3
functioning within) the person's home may
C.T.C. 2367 (TCC)
qualify. The costs may be incurred in building the
principal residence of the person, or in renovating
or altering an existing home (an RV that is used
as a place of residence could be considered a
home for this purpose; 2005-0133691I7).
Renovation or construction expenses do not
qualify unless: 1) they would not typically be
expected to increase the value of the home; and 2)
they would not normally be incurred by people
without a severe and prolonged mobility
impairment (ie, items such as hot tubs, swimming
pools, and hardwood floors do not generally
qualify; although, see Sotski, 2013 CarswellNat
3360 (TCC), where the taxpayer was successful in
claiming the cost of laminate flooring as a
medical expense, since the court found that the
new flooring did not necessarily increase the
value of the home, and was installed specifically
for the purpose of easing the taxpayer’s spouse’s
difficulty with walking on carpeting).
Eligible expenses could include, for example:
buying and installing outdoor or indoor ramps
where stairways impede the person's mobility;
enlarging halls and doorways to give the person
access to the various rooms of his or her dwelling;
lowering kitchen or bathroom cabinets to give the
person access to them; power flush toilets; or the
cost of installing a stair lift. See also 20070251071E5, 2009-0342581E5, 2005-0163161E5,
2007-0251071E5, 2010-0379331E5, 20110422991E5, Hendricks, 2008 CarswellNat 3091
Item
Home care services
(provided by a nurse)
Home construction
costs
Homeopathic
services
Homeopathic
medicines
Hospital bed
Hospitals
Hot tub
Qualifies
Yes
Qualification
(TCC), Totten, [2005] 3 C.T.C. 2061 (TCC),
Henschel, 2010 CarswellNat 1783 (TCC) and
Savoy, 2011 CarswellNat 193 (TCC).
Amount paid to a licensed nurse for home care
services (ie, for private nursing care)
RC4064, 2009-0332141E5
See “Home Alterations”
Depends Amount paid to a medical practitioner for
homeopathic services qualifies. The CRA's view
is that a person is authorized by the laws of a
jurisdiction to act as a medical practitioner if there
is specific legislation that enables, permits or
empowers a person to perform medical services
and generally, such specific legislation provides
for the licensing or certification of the practitioner
as well as for the establishment of a governing
body (eg, a college or board) with the authority to
determine competency, enforce discipline and set
basic standards of conduct. Homeopaths are not
authorized as medical practitioners in New
Brunswick (2010-0407341E5).
No
The cost of vitamins, herbs, organic and natural
foods, natural health products and bottled water
not recorded by a pharmacist, even if they are
prescribed by a medical practitioner (see under
“Over-the-counter medications”)
Yes
Amount paid for a hospital bed for an individual's
use as prescribed by a medical practitioner
qualifies (including such attachments thereto as
may have been included in a prescription
therefor). A ceragem massager bed does not
qualify (Reid, 2008 CarswellNat 2069 (TCC)).
Nor does a RIK Fluid Overlay mattress (20090318231E5) or a Sleep Country adjustable bed
(Young, 2009 CarswellNat 4364 (TCC)). A
Slumberland adjustable bed qualifies (Crockart,
[1999] 2 C.T.C. 2409 (TCC)). Also, the cost of
redesigning a bed to be a hospital bed qualifies;
Vucurevich, [2000] 1 C.T.C. 3044 (TCC). The
cost of an over-bed rolling table does not qualify.
Also, a massage chair would not qualify; 20090341601E5 (See also under “Mattress”)
Yes
Amount paid to a public or private hospital that is
designated as a hospital by the province or
territory where the hospital is located
See “Whirlpool bath”
RC4064, Herzig, [2004] 3
C.T.C. 2496 (TCC), 20090337771E5, S1-F1-C1
(paras 1.20-1.23)
118.2(2)(n), 20110391961E5, Ray, 2009
S1-F1-C1 (para 1.125)
118.2(2)(m), Reg 5700(h),
2009-0332141E5, S1-F1C1 (para 1.122)
RC4064 S1-F1-C1 (paras
1.24-1.30)
Item
House cleaning
services
Hydrotherapy
Iliostomy pads
Immune system
disregulation or
respiratory ailment
(air or water filter;
prescribed)
Immune system
disregulation or
respiratory ailment
(electric or sealed
combustion furnace)
Incontinence
Inductive coupling
osteogenesis
stimulator
(prescribed)
Qualifies
Qualification
No
Amounts paid for house cleaning services do not
2009-0332141E5
qualify. See however under “Attendant care at a
retirement home, home for seniors, or other
institution”. Also, see Zaffino, [2007] 5 C.T.C.
2560 (TCC) (cleaning costs allowed under
paragraph 118.2(2)(b.1) (part-time attendant
costs))
Depends Amounts paid to a medical practitioner for
hydrotherapy qualify. The CRA's view is that a
RC4064, 2009-0337771E5
person is authorized by the laws of a jurisdiction
standards of conduct
Yes
Amount paid for iliostomy pads (prescription not
118.2(2)(i), S1-F1-C1
required)
(paras 1.73-1.74, 1.78)
Yes
Air or water filter or purifier for use by an
118.2(2)(m), Reg
individual who is suffering from a severe chronic 5700(c.1), S1-F1-C1 (para
respiratory ailment or a severe chronic immune
1.122)
system disregulation to cope with or overcome
that ailment or disregulation (prescription
required)
Yes
Electric or sealed combustion furnace acquired to
118.2(2)(m), Reg
replace a furnace that is neither an electric furnace 5700(c.2), S1-F1-C1 (para
nor a sealed combustion furnace where the
1.122)
replacement is necessary solely because of a
severe chronic respiratory ailment or a severe
chronic immune system disregulation and the
replacement is prescribed by a medical
practitioner
Yes
118.2(2)(i.1), 2010required by the patient by reason of incontinence
0359861E5, S1-F1-C1
(paras 1.87-1.88)
affliction); a prescription is not required. Bed
clothing, disposable gloves for caregivers and
body ointments do not qualify for the credit.
Yes
Amount paid for an inductive coupling
118.2(2)(m), Reg 5700(v),
osteogenesis stimulator for treating non-union of
S1-F1-C1 (para 1.122)
fractures or aiding in bone fusion (prescription
required)
Item
Qualifies
Infants (SIDS device)
Yes
Infusion pump
(prescribed)
Yes
Insulin
Yes
Insurance
Interest (on bank
loan)
No
In-vitro fertilization
procedure
(prescribed)
Yes
Iontophoresis device
(prescribed)
Yes
Iron lung
Yes
Kidney machine
(artificial)
Yes
Qualification
Amount paid for a device designed to be attached
to infants diagnosed as being prone to sudden
infant death syndrome in order to sound an alarm
if the infant ceases to breathe and that is for the
infant's use as prescribed by a medical
practitioner (a medical practitioner must certify in
writing that the infant is prone to sudden infant
death syndrome)
Amount paid for an Infusion pump, including the
cost of disposable peripherals used in the
treatment of diabetes (prescription required). See
also “Diabetics”
An amount paid for insulin and insulin substitutes
generally qualifies. A medical practitioner must
have prescribed the insulin, but a pharmacy or
any other type of store may sell the insulin
without a written prescription and the expense
will qualify (ie, provided an initial prescription
was given). See also “Diabetics”
See “Travel medical insurance”
Interest expense on a bank loan obtained to
finance a medical or dental procedure does not
qualify because it is paid to a bank instead of a
medical practitioner, dentist, nurse, public
hospital, or licensed private hospital
Amount paid in respect of in-vitro fertilization
procedure not covered by provincial health
insurance (prescription required). Qualifying
amounts include daily ultrasound and blood tests
once the in-vitro procedure has begun, sperm
freezing and egg freezing and storage, but do not
include amounts paid to cover the donor's costs.
Travel costs incurred for an IVF procedure
outside of Canada will likely qualify (20110396951E5).
Costs for an iontophoresis device that has been
prescribed by a doctor for the treatment of
hyperhidrosis (excessive sweating)
Cost of an iron lung, including the cost of repairs,
a portable chest respirator that performs the same
function, a continuous positive airway pressure
machine, and parts and other expenses in respect
of (prescription not required)
Amount paid for a kidney machine, including the
cost of repairs, maintenance, and supplies;
additions, renovations, or alterations to a home
Reference
118.2(2)(m), Reg 5700(r),
S1-F1-C1 (para 1.122)
118.2(2)(m), Reg 5700(s),
S1-F1-C1 (para 1.122)
118.2(2)(k), S1-F1-C1
(paras 1.90-1.91, 1.126)
2011-0416651I7
S1-F1-C1 (para 1.130),
CRA Guide RC4064,
118.2(2)(a), (o), 20110396951E5, 20110415601E5, 20110416451E5, 20110396951E5, 20090311051E5
118.2(2)(m), Reg 5700
(z.2), 2011-0391861E5, S1F1-C1 (para 1.122)
1.73-1.75)
1.73-1.74, 1.82-1.86)
Item
Qualifies
Qualification
(the hospital official who installed the machine
must certify in writing that the additions,
renovations, or alterations were necessary for
installation); the portion of the operating costs of
the home that relate to the machine (excluding
mortgage interest and CCA); a telephone
extension in the dialysis room and all calls to a
hospital for advice or to obtain repairs; and
necessary and unavoidable costs to transport
supplies. A prescription is not required
Lab tests (prescribed)
Yes
Amount paid for lab tests (prescription required).
118.2(2)(o), S1-F1-C1
See also “Tests”
(para 1.128)
Lacrisert (ophthalmic Depends Lacrisert may qualify in special cases where it is
118.2(2)(j), 2010insert)
prescribed by a medical practitioner or
0371881E5
optometrist specifically for the treatment or
correction of a specified defect of vision (eg;
progressive visual deterioration)
Lap band surgery
Yes
Lap band surgery qualifies as a medical expense
118.2(2)(a), 2011and is not considered to be cosmetic surgery
0395451E5, S1-F1-C1
where the taxpayer is diagnosed with obesity and
(paras 1.143-1.146)
related health issues
Large-print on-screen
Yes
Amount paid for a large-print-on-screen device
118.2(2)(m), Reg 5700(o),
device (prescribed)
designed exclusively to be used by a person who
S1-F1-C1 (para 1.122)
is blind in the operation of a computer
(prescription required). See also “Blind
individuals”
Laryngeal speaking
Yes
A laryngeal speaking aid qualifies for the credit
118.2(2)(i), S1-F1-C1
aids
(prescription not required). A laryngeal speaking
(paras 1.73-1.74, 1.79)
aid is an electronic type of instrument that assists
a person to produce speech sounds. That CRA has
stated that an artificial larynx or a similar type of
speaking aid for a person who would otherwise be
deprived of an effective speech capability also
generally qualify for the credit. Qualifying
expenses related to these devices include the cost
of batteries, maintenance, repairs or replacements
Laser eye surgery
Yes
Amount paid for laser eye surgery
RC4064, 20100362981M4, S1-F1-C1
(para 1.89)
Laser hair removal
Depends Expenses incurred after March 4, 2010 for purely
118.2(2.1), 2010cosmetic procedures no longer qualify for the
0361271E5, 2012credit (unless required for medical or
0462471M4, S1-F1-C1
reconstructive purposes). Procedures to treat
(paras 1.143-1.146)
excessive hair growth due to Polycystic Ovarian
Syndrome (PCOS) would generally be considered
to have a medical or reconstructive purpose (see
Item
Qualifies
Qualification
2011-0405091E5 and 2011-0401221E5). See
under “Cosmetic surgery”
Cost of endovenous laser therapy (EVLT) used as
118.2(2)(a), 2011a treatment for varicose veins
0411181E5, 20130477051E5
Cost of laser treatments to quit smoking if paid to
118.2(2)(a), 118.4(2),
a medical practitioner (certified laser technicians
2011-0427631E5
are not recognized and regulated as medical
practitioners in Alberta: 2011-0427631E5)
Amount paid for lawn care services
2009-0332141E5
Laser therapy
(endovenous)
Yes
Laser treatments (to
quit smoking)
Yes
Lawn care services
provided for an
impaired person
Learning disability
(laptop and digital
voice recorder)
No
No
The cost of a laptop computer and digital voice
recorder (with THINK, SAY, WRITE)
Learning disability
(reading device;
prescribed)
Yes
Learning disability
(reading services)
Yes
Learning disability
(software;
prescribed)
Yes
Learning disability
(tutoring services)
Yes
Legal fees
No
be used by blind individuals or individuals with a
S1-F1-C1 (para 1.122)
severe learning disability to enable the individual
to read print (prescription required)
Amount paid for reading services provided to a
118.2(2)(l.43), S1-F1-C1
person who is blind or has a severe learning
(para 1.105)
disability and paid to someone in the business of
providing such services (a medical practitioner
must certify in writing that these services are
necessary)
Amount paid for software designed to be used by 118.2(2)(m), Reg 5700(l.1),
a blind individual, or an individual with a severe
S1-F1-C1 (para 1.122)
learning disability, to enable the individual to read
print (prescription required). The software
programs WiViK and Read and Write Gold
Version 9 qualify, but Dragon Naturally Speaking
does not (2011-0431291E5)
Amounts paid as remuneration for tutoring
118.2(2)(l.91), S1-F1-C1
services used by (and which are supplementary to
(para 1.117)
the primary education of) a person with a learning
disability or an impairment in mental functions
and paid to someone in the business of providing
such services who is not related to the person
being tutored. A medical practitioner must certify
in writing that these services are necessary
because of the learning disability or impairment
in mental functions
Legal fees incurred to correct medical records or
118.2(2)(a), 2010in order to receive medical services, or to pursue
0358201E5, 2010health coverage under a provincial health
0389841E5
insurance plan (eg; OHIP) do not qualify as a
2011-0431291E5
Item
Qualifies
Qualification
medical expense
Legal reports
See “Medical services”
Lifeline
No
Amount paid for a personal response system
CRA Guide RC4064,
Mattinson, 2008
Light therapy device
No
Amount paid for a light therapy device for the
2008-0305071E5
treatment of Seasonal Affective Disorder
Lip reading and sign
Yes
Amount paid for reasonable expenses relating to
118.2(2)(l.3), S1-F1-C1
language training
rehabilitative therapy, including training in lip
(para 1.101)
reading and sign language, incurred to adjust for
the patient's hearing or speech loss
Liposuction
0362981M4, S1-F1-C1
(paras 1.143-1.146)
for medical or reconstructive purposes). See
under “Cosmetic surgery”
Liver extract
Yes
Amount paid for liver extract injections for a
118.2(2)(k), S1-F1-C1,
injections for a
person with pernicious anemia generally qualifies. (paras 1.90-1.91, 1.131)
person with
A medical practitioner must have prescribed the
pernicious anemia
injections, but a pharmacy or any other type of
store may sell the extract without a written
prescription and the expense will qualify (ie,
provided an initial prescription was given)
Lymphedema
See “Extremity pump” and “Elastic support hose”
MRI procedure
Yes
Cost of an MRI (magnetic resonance imaging)
118.2(2)(o), 2011procedure
0415671E5
Manitoba Health Plan
No
118.2(2)(q), S1-F1-C1
(para 1.134)
Marijuana or
Yes
Amounts paid to Health Canada or a designated
118.2(2)(u), S1-F1-C1
marijuana seeds
producer for marijuana or marijuana seeds for use
(paras 1.139-1.142)
by a patient authorized under the Marihuana
Medical Access Regulations (or exempt under
section 56 of the Controlled Drugs and
Substances Act) to possess or use marijuana for
medical purposes qualify. With the exception of
the cost of seeds purchased from Health Canada,
expenses incurred by authorized users to grow
their own marijuana are not eligible medical
expenses (2006-0209581E5). Services provided
in relation to the supply of marijuana would have
to meet the requirements of 118.2(2)(a) to qualify
as medical services provided by an authorized
medical practitioner (2011-0405191E5).An
amount paid for a vaporization system designed
to allow smoke-free inhalation of medical
marijuana would not qualify (2012-0432791E5).
Item
Qualifies
Massage chair
No
Massage therapy
Yes
Mattress (not for a
hospital bed)
No
Medical devices
Medical ointments
(prescribed)
Medical services
(amounts paid to a
medical practitioner)
Yes
Yes
Qualification
Amount paid for a massage chair (see under
2009-0341601E5
“Hospital Bed” for qualifying expenses)
Payments for massage therapy would not qualify
118.2(2)(a), 2009as eligible medical expenses unless the amounts
0337771E5, S1-F1-C1
(paras 1.20-1.23)
the service was rendered. The Courts have found
that the fact massage therapy qualifies for the
medical expense credit in Ontario and BC but not
in New Brunswick does not violate the Charter of
Rights (Noddin, [2005] 1 C.T.C. 2287 (TCC)).
The CRA's view is that a person is authorized by
the laws of a jurisdiction to act as a medical
practitioner if there is specific legislation that
medical services and generally, such specific
legislation provides for the licensing or
certification of the practitioner as well as for the
establishment of a governing body (eg, a college
or board) with the authority to determine
Cost of a specialized mattress (eg; memory foam, 2009-0332141E5, 2011orthopedic, non-allergenic) generally does not
0397731E5, Henschel,
qualify, even if prescribed by a medical
2010 CarswellNat 1783
practitioner (See also under “Hospital bed”)
(TCC)
See “Devices or equipment”
Medical ointments used to treat or prevent
118.2(2)(n)(i), Reg 5701,
infection may qualify (prescription required)
2010-0359861E5, S1-F1C1 (paras 1.87-1.88)
Amounts paid to a medical practitioner, dentist or
118.2(2)(a), S1-F1-C1
nurse or a public or licensed private hospital in
(paras 1.20-1.30), CRA
respect of medical or dental services. Depending
Guide RC4064, 2009on the laws of the applicable province or
0337771E5
jurisdiction, an amount paid to a medical
practitioner authorized to practise as medical
practitioner in accordance with the laws of the
province or territory can include an osteopath; a
chiropractor; a naturopath; a therapeutist (or
therapist); a physiotherapist; a chiropodist (or
podiatrist); a psychoanalyst who is a member of
the Canadian Institute of Psychoanalysis or a
member of the Quebec Association of Jungian
Psychoanalysts; a psychologist; a qualified
speech-language pathologist or audiologist such
as, for example, a person who is certified as such
Item
Qualifies
Qualification
by The Canadian Association of SpeechLanguage Pathologists and Audiologists
(CASLPA) or a provincial affiliate of that
organization; an occupational therapist who is a
member of the Canadian Association of
Occupational Therapists; an acupuncturist; a
dietician; or a dental hygienist (the CRA's view is
that a person is authorized by the laws of a
basic standards of conduct). See the following
chart prepared by CRA summarizing authorized
medical practitioners by province or territory: craarc.gc.ca/tx/ndvdls/tpcs/ncmtx/rtrn/cmpltng/ddctns/lns300-350/330/amppeng.html?goback=%2Egde_3982304_member_148118
619)
Medical services
(block fees)
Medical services
(legal reports)
Medical Services
Plan of British
Columbia
Medicaments
Yes
Block fee paid to a medical centre to cover the
118.2(2)(a), 2007cost of certain ancillary or incidental uninsured
0255741I7, S1-F1-C1 (para
medical services
1.29)
Depends Amount paid for medical legal reports and other
118.2(2)(a), 2006reports created for the purpose of litigation where
0218131E5, 2011the service is performed by a medical practitioner
0436011E5
may be deductible: see conflicting views in 20060218131E5 and 2011-0436011E5
No
118.2(2)(q), S1-F1-C1
(para 1.134)
Membership fee
No
Metabolism tests
(prescribed)
Yes
Mobility impairment
Yes
See “Drugs, medicaments or other preparations or
substances”
A fee paid to a private medical clinic as a
“membership” or “access” fee (the CRA's view is
that such a fee is paid for access to medical
services rather than for medical services
themselves; in the situation considered in the
reference herein, the membership fee was not
attributable to a particular medical expense)
Amount paid in respect of metabolism tests not
118.2(2)(a), (q), 20060166961E5, S1-F1-C1
(para 1.29)
RC4064
118.2(2)(m), Reg
Item
Qualifies
(electrotherapy
device; prescribed)
Mobility impairment
(vehicle operation
device; prescribed)
Mobility impairment
(walking device;
prescribed)
Yes
Monitoring or
tracking expenses
No
Moving expenses
Nasal and sinus rinse
Nasal bone detection
test
Native healing
therapist
Yes
Qualification
required)
Amount paid for a device designed exclusively to
enable an individual to operate a vehicle
The cost of a device that is exclusively designed
to assist an individual in walking qualifies
(prescription required). To qualify, a device must
“provide actual support in the action of walking”.
In T. Preugschas v. R., [2005] 5 C.T.C. 2315
exercise equipment used by a victim of spinal
cord damage was held to be deductible under
118.2(2)(m) where the machine was prescribed by
a Swiss neuro-physiotherapist. See also “Devices
or Equipment”
Expenses related to the remote monitoring of a
person, including the cost of the purchase or
rental of a tracking device and expenses for use of
the device.
Depends Reasonable moving expenses (that have not been
claimed as moving expenses on anyone's tax
return) to move a person who has a severe and
prolonged mobility impairment, or who lacks
normal physical development, to housing that is
more accessible to the person or in which the
person is more mobile or functional, to a limit of
$2,000
No
Amount paid for a nasal and sinus rinse does not
qualify if it is available without a prescription
Yes
Amount paid for a nasal bone detection test where
the tests are done by a medical practitioner or a
nurse for the purpose of diagnosing, treating or
preventing disease (see 2007-0246741E5)
Depends Payments to a native healing therapist would not
qualify as eligible medical expenses unless the
amounts were paid for “medical services”
performed by a medical practitioner authorized to
practise as such according to the laws of the
jurisdiction in which the service was rendered.
The CRA's view is that a person is authorized by
the laws of a jurisdiction to act as a medical
practitioner if there is specific legislation that
medical services and generally, such specific
Reference
5700(z.2), S1-F1-C1 (para
1.122)
118.2(2)(m), Reg 5700(n),
S1-F1-C1 (para 1.122)
118.2(2)(m), Reg
5700(i),2009-0351441E5,
S1-F1-C1 (para 1.122)
2012-0456201E5
118.2(2)(l.5), 20110403471E5, S1-F1-C1
(para 1.107), IT-178R3
2012-0433101E5
118.2(2)(a)
118.2(2)(a), 20070224311E5, 20090337771E5, S1-F1-C1
(paras 1.20-1.23)
Item
Naturopath (amount
paid to)
Naturopath
(medicines)
Needle or syringe
(prescribed)
Note-taking services
Qualifies
Qualification
legislation provides for the licensing or
certification of the practitioner as well as for the
establishment of a governing body (eg, a college
or board) with the authority to determine
Depends Payments to a naturopath would not qualify as
118.2(2)(a), S1-F1-C1
eligible medical expenses unless the amounts
(paras 1.20-1.23)
the service was rendered. In Parent, [2008] 4
C.T.C. 2094 (TCC), a naturopath was held not to
be a medical practitioner in Quebec. Naturopaths
are not authorized as medical practitioners in New
Brunswick (2010-0407341E5).
No
Naturopathic medicines do not qualify. In
118.2(2)(n)
Bentley, 2009 CarswellNat 1518 (TCC), the Court 2011-0426031E5, S1-F1found that while a patient appeared to benefit
C1 (paras 1.123-1.125)
from naturopathic medicines, the requirements of
paragraph 118.2(2)(n) were not met as the
naturopathic medicines bought at a naturopath's
office were not dispensed by a licensed
pharmacist
Yes
Designed to be used for the purpose of giving an 118.2(2)(m), Reg 5700(b),
injection (prescription required)
S1-F1-C1 (para 1.122)
Yes
Amount paid for note-taking services used by a
person with an impairment in mental or physical
functions and paid to someone in the business of
must certify in writing that the service is
necessary)
118.2(2)(l.41), S1-F1-C1
(para 1.103)
Item
Qualifies
Pharmacare Program
Nuchal translucency
test
Yes
Nurse
Yes
Nursing home
Occupational
therapist
Yes
Ontario Health
Insurance Plan
Optical scanners or
similar devices
(prescribed)
No
Yes
Oralist interpreter
Organ transplant
Yes
Organic foods
No
Orthodontic work
including braces
Orthopedic chair
Orthopaedic shoe or
boot and an insert for
a shoe or boot
(prescribed)
Yes
No
Yes
Qualification
Pharmacare Program (see 2006-0205931E5)
Amount paid for nuchal translucency tests where
118.2(2)(o), 2007the tests are done by a medical practitioner or a
0246741E5
nurse for the purpose of diagnosing, treating or
preventing disease
Amount paid to a licensed nurse for medical
services
1.20-1.30)
See “Attendant care (full-time at a nursing home;
patient lacks normal mental capacity)”,
“Attendant care (patient qualifies for the disability
credit)”, and “Attendant care at a retirement
home, home for seniors, or other institution”
Amount paid to an occupational therapist who is a 118.2(2)(a), CRA Guide
member of the Canadian Association of
Occupational Therapists
1.20-1.23)
118.2(2)(q), S1-F1-C1
(para 1.134)
Amount paid for an optical scanners or similar
118.2(2)(m), Reg 5700(l),
devices designed for use by a person who is blind
S1-F1-C1 (para 1.122)
to enable them to read print (prescription
required). See also “Blind individuals”
See “Sign language services”
Reasonable amounts paid to locate a compatible
118.2(2)(l.1), S1-F1-C1
donor, to arrange the transplant including legal
(para 1.93, 1.147)
fees and insurance premiums, and reasonable
travelling costs including board and lodging for
the patient, the donor, and their respective
companions qualify for the credit. In Zieber, 2008
CarswellNat 1716 (TCC), the Court found that an
embryo transplant constituted an “organ
transplant”
Amount paid for organic foods (see under “OverCRA Guide RC4064,
the-counter Medications”)
Chevalier v. R., [2008] 4
C.T.C. 2009, S1-F1-C1
(paras 1.123-1.125)
Amount paid for orthodontic work
RC4064
Amount paid from an orthopedic chair
2010-0389391E5
Amount paid for an orthopedic shoe or boot (and 118.2(2)(m), Reg 5700(e),
an insert for a shoe or boot) made to order for an
S1-F1-C1 (para 1.122)
individual in accordance with a prescription to
overcome a physical disability of the individual
(prescription required). Non-customized
orthopedic shoes do not qualify (20120456201E5). See also “Brace”
Item
Qualifies
Osteogenesis
stimulator (inductive
coupling; prescribed)
Osteopath
Yes
Over-bed rolling
table
Over-the-counter
medications
No
Oximeter and probes
Oxygen (including
oxygen equipment or
tent)
Oxygen concentrator
Pacemakers
(prescribed)
Pads
Page turner device
(prescribed)
Parking fees
Yes
No
Qualification
Amount paid for an osteogenesis stimulator for
118.2(2)(m), Reg 5700(v),
treating non-union of fractures or aiding in bone
S1-F1-C1 (para 1.122)
fusion (prescription required)
Amount paid to an osteopath licensed to practise
118.2(2)(a), S1-F1-C1
under the laws of the province or territory as a
(paras 1.20-1.23)
Cost of over-bed rolling table
2009-0332141E5
Over-the-counter medications, vitamins,
118.2(2)(n), CRA Guide
supplements and natural health products do not
RC4064, 2012-0462011E5,
qualify for the credit even if they are prescribed
2011-0419231E5, 2011by a medical practitioner. Subparagraph
0391961E5, 2010118.2(n)(ii) refers to drugs, medicaments or other
0378121M4, 2010preparations or substances “that can lawfully be
0362941E5, 2008acquired for use by the patient only if prescribed
0284881E5, 2008by a medical practitioner or dentist”. See also
0264631M4, 2008Ray, 2009 CarswellNat 473 (TCC) and Ali v. R.,
0270031E5, 2007[2008] 4 C.T.C. 245 (FCA)
0231171E5, S1-F1-C1
(paras 1.123-1.125)
No
Amount paid for oximeter and probes
2009-0332141E5
Yes
Amounts paid for oxygen or for equipment,
118.2(2)(i), (k), Reg 5700,
including an oxygen tent, necessary to administer S1-F1-C1 (paras 1.73-1.74,
oxygen qualify (a prescription is required). The
1.90)
CRA has stated that eligible expenses include
oxygen face masks and tanks containing oxygen
under pressure. The cost of renting equipment for
topical pressurized oxygen therapy (TPOT),
including an extremity system controller,
extremity bag and oxygen concentrator, also
qualifies (see 2011-0408941E5)
Yes
Amount paid for an oxygen concentrator,
including the cost of repairs and parts and other
RC4064 S1-F1-C1 (paras
expenses in respect of (such as electricity). A
1.73-1.74)
prescription is not required
Yes
Amount paid for a pacemaker (prescription
118.2(2)(m), Reg 5700(d),
required)
S1-F1-C1 (para 1.122)
Yes
Amount paid for Iliostomy or colostomy
118.2(2)(i), S1-F1-C1
(paras 1.73-1.74, 1.78)
Yes
Amount paid for a page turning device designed 118.2(2)(m), Reg 5700(z),
to be used by an individual who has a severe and
S1-F1-C1 (para 1.122)
prolonged impairment that markedly restricts
their ability to use their arms or hands to turn the
pages of a book or other bound document
Depends Parking fees paid while at doctors' appointments
118.2(2)(g), (h) 2011do not qualify. Parking fees can be claimed as
0394771E5, 2010-
Item
Partnerships
Part-time attendant
care
Personal response
systems
Qualifies
No
Personal trainer
No
Photodynamic
therapy
Phototherapy
equipment
Yes
Physiotherapist
Yes
Podologue
No
Pool
No
Power of attorney
fees
No
Power-operated
guided chair
installation
(prescribed)
Power-operated lift
or transportation
equipment
(prescribed)
Yes
Yes
Yes
Qualification
transportation or travelling expenses under
0362981M4, S1-F1-C1
118.2(2)(g) and (h) if the requirements are
(paras 1.69, 1.72)
otherwise met. See “Transportation and travel
expenses for medical purposes”
See “Attendant care (part-time)”
Amounts paid for personal response systems such
as Lifeline and Health Line Services
CRA Guide RC4064,
Mattinson, 2008
The costs of using a personal trainer even if
2009-0342711E5, 2010recommended or prescribed by a medical
0391051E5, 2011practitioner
0429001E5
The cost of photodynamic therapy to treat rosacea 2010-0383831I7, S1-F1-C1
qualifies as a medical expense.
(paras 1.73-1.74)
Purchase of phototherapy equipment for the
118.2(2)(i), S1-F1-C1
treatment of psoriasis or other skin disorders,
(paras 1.73-1.74)
expenses in respect of the equipment, including
amounts paid to operate and maintain the
equipment (prescription not required)
Amount paid to a physiotherapist licensed to
118.2(2)(a), S1-F1-C1
(paras 1.20-1.23)
Amount paid to a podologue in the province of
2009-0337771E5
Quebec
The costs of a pool does not qualify for the
118.2(l.2), (l.21), S1-F1-C1
medical expense credit even if recommended by a
(para 1.97)
medical practitioner; see 2009-0342581E5, 20060198081E5 and Barnes, [2010] 1 C.T.C. 2009
(TCC). See also “Home alterations”
Fees paid pursuant to provincially prescribed rates
2010-0390011E5
for a power of attorney where incurred as a result
of an individual's financial incapacity due to
medical reasons
Amount paid for a power-operated guided chair
118.2(2)(m), Reg 5700(f),
installation (prescription required)
S1-F1-C1 (para 1.122)
Designed exclusively for use by a disabled
individual to allow the individual access to
different areas of a building or to assist the
individual to gain access to a vehicle or to place
the individual's wheelchair in or on a vehicle
118.2(2)(m), Reg 5700(m),
S1-F1-C1 (para 1.122)
Item
Qualifies
Premiums paid to
private medical clinic
as an access fee
No
Premiums paid to
private health
services plans
(PHSP)
Yes
Premiums paid to
provincial or
territorial
prescription drug
plans
Yes
Premiums paid under
provincial medical or
hospitalization plans
Pre-natal and postnatal treatment
No
Yes
Qualification
A fee paid to a private medical clinic as a
118.2(2)(a), (q), 2006“membership” or “access” fee (the CRA's view is
0166961E5, S1-F1-C1
that such a fee is paid for access to medical
(para 1.29)
services rather than for medical services
themselves; in the situation considered in the
reference herein, the membership fee was not
attributable to a particular medical expense)
A “private health services plan” is defined in
118.2(2)(q), IT-339R2
248(1) as “(a) a contract of insurance in respect of
(Meaning of “Private
hospital expenses, medical expenses or any
Health Services Plan”),
combination of such expenses, or (b) a medical
2008-0270031E5, 2013care insurance plan or hospital care insurance
0480711M4, S1-F1-C1
plan or any combination of such plans”.
(paras 1.133-1.135)
Specifically excluded is “any such contract or
plan established by or pursuant to (c) a law of a
province that establishes a health care insurance
plan as defined in section 2 of the Canada Health
Act, or (d) an Act of Parliament or a regulation
made thereunder that authorizes the provision of a
medical care insurance plan or hospital care
insurance plan for employees of Canada and their
dependants…”. A qualifying amount may be paid
as a premium, contribution or other consideration
under a private health services plan in respect of
one or more of the individual, the individual's
spouse or common-law partner and any member
of the individual's household with whom the
individual is connected by blood relationship,
marriage, common-law partnership or adoption
(except to the extent that the premium is deducted
under 20.01(1) in computing an individual's
income from a business for any taxation year).
Where the plan covers over-the-counter drugs, the
plan still may qualify
Premiums paid to provincial or territorial
118.2(2)(q), CRA Guide
prescription drug plans (for example, the Quebec RC4064, S1-F1-C1 (paras
Prescription Drug Insurance Plan, the Nova
1.133-1.135)
Scotia Seniors' Pharmacare Program, or the
British Columbia Fair Pharmacare Program)
qualify. Note, however, that premiums paid under
provincial or territorial government medical or
hospitalization plans are not eligible
Premiums paid under provincial or territorial
CRA Guide RC4064, S1government medical or hospitalization plans
F1-C1 (para 1.134)
Amounts paid for pre-natal and post-natal
treatment provided by a medical practitioner
118.2(2)(a)
Item
Pressure pulse
therapy device
(prescribed)
Print-on-screen
device
Private health care
services
Qualifies
Yes
Yes
Psoriasis
Psychoanalyst
Yes
Psychologist
Yes
Purifier (prescribed)
Yes
Quebec Health
Insurance Board
(including payments
made to the Health
Services Fund)
Radiological services
or procedures
(prescribed)
Reading device
(prescribed)
No
Reading services
Qualification
Amount paid for a pressure pulse therapy device
118.2(2)(m), Reg
designed to be used by an individual who has a
5700(z.4), S1-F1-C1 (para
balance disorder (prescription required)
1.122)
Yes
Yes
Yes
Amounts paid to an institution is a licensed
private hospital (the CRA has stated that
“possession of a municipal licence to carry on
1.24-1.25)
business does not necessarily qualify the
institution. However, if the institution possesses a
provincial licence designating it as a “hospital,”
subject to its meeting and maintaining standards
set by local health, building and fire authorities,
the institution may qualify as a hospital for
income tax purposes.”). The institution does not
have to be located in Canada
See “Phototherapy equipment”
Amount paid to a Psychoanalyst who is a member
118.2(2)(a), S1-F1-C1
of the Canadian Institute of Psychoanalysis or a
(paras 1.20-1.23)
member of the Quebec Association of Jungian
Psychoanalysts
Amount paid to a psychologist licensed to
118.2(2)(a), S1-F1-C1
(paras 1.20-1.23)
Acquired for an individual who is suffering from
118.2(2)(m), Reg
a severe chronic respiratory ailment or a severe
5700(c.1), S1-F1-C1 (para
chronic immune system disregulation to cope
1.122)
118.2(2)(q), S1-F1-C1
(para 1.134)
Amount paid in respect of radiological services or 118.2(2)(o), CRA Guide
procedures not covered by provincial health
insurance (prescription required)
1.128)
be used by blind individuals or individuals with a
S1-F1-C1 (para 1.122)
severe learning disability to enable the individual
to read print (prescription required)
Amount paid for reading services provided to a
118.2(2)(l.43), S1-F1-C1
person who is blind or has a severe learning
(para 1.105)
Item
Real-time captioning
services
Registered clinical
counsellor
Reiki practitioner
Renovation costs
(home)
Residential treatment
center or out-patient
clinic
Qualifies
Qualification
disability and paid to someone in the business of
must certify in writing that these services are
necessary)
Yes
Used by a person with a speech or hearing
118.2(2)(l.4), S1-F1-C1
impairment and paid to someone in the business
(para 1.102)
of providing such services.
Depends Payments to a registered clinical counsellor would 118.2(2)(a), 2002-0171795,
not qualify as eligible medical expenses unless
2005-0153591E5, 2006the amounts were paid for “medical services”
0213231E5, 2009performed by a medical practitioner authorized to
0337771E5, S1-F1-C1
(paras 1.20-1.23)
The CRA has stated that a registered clinical
counsellor in B.C. does not qualify as a medical
practitioner (see 2007-0246011E5 and 20070250511E5). The CRA has also stated that
counselling services are considered to qualify if:
1) the counsellor is working in a recognized
mental health clinic, community agency or
hospital; 2) the counsellor is a member of an
association governing their profession; and 3) the
treatment is at the request of, or in association
with, a medical practitioner. The CRA's view is
that a person is authorized by the laws of a
basic standards of conduct
Depends Payments to a Reiki practitioner would not
118.2(2)(a), Tall, 2008
qualify as eligible medical expenses unless the
Reiki practitioner was authorized as a medical
S1-F1-C1 (paras 1.20-1.23)
practitioner according to the laws of the
jurisdiction in which the service was rendered
(see also the comments directly above)
See “Home Alterations”
Yes
Amounts paid to a residential treatment centre for
medical treatment (e.g., for an eating disorder,
depression, ADHD) where a medical practitioner
certifies in writing that the person requires the
specialized equipment, facilities, or personnel
118.2(2)(e), S1-F1-C1
(paras 1.56-1.63), 20120436431E5, 20120444341E5
Item
Respiratory ailment
Retirement home
Rocking bed
Rolf therapy
Saskatchewan
Medical Care
Insurance Plan
School tuition (for
impaired persons)
Scientology
Qualifies
Qualification
provided. There is no requirement that the
treatment centre be a public or licensed private
hospital.
See “Immune system disregulation or respiratory
ailment”
See “Attendant care at a retirement home, home
for seniors, or other institution”
Yes
Amount paid for a rocking bed for poliomyelitis
118.2(2)(i), S1-F1-C1
victims (prescription not required)
(paras 1.73-1.74)
Depends Payments for Rolf therapy would not qualify as
2007-0235861E5, 2009eligible medical expenses unless the amounts
0337771E5, S1-F1-C1
(paras 1.20-1.23)
the service was rendered. The CRA's view is that
a person is authorized by the laws of a jurisdiction
No
118.2(2)(q), S1-F1-C1
(para 1.134)
No
Scooter
Yes
Second stairway hall
hand railing
Seniors home
No
Shoes (orthopedic)
Sign language
(interpretation
services)
Yes
See under “Care or care and training at special
schools”
Amount paid to Founding Church Scientology for 118.2(2)(a), 33 Tax A.B.C.
a course of treatment or for other services
243
Amount paid for a scooter that is used in place of
a wheelchair (prescription not required). The cost RC4064, S1-F1-C1 (para
of renting a scooter would also qualify
1.76), 2010-0378071E5,
2009-0332141E5
Amount paid for second stairway hall hand railing
2009-0332141E5
See “Attendant care at a retirement home, home
for seniors, or other institution”
See “Orthopaedic shoe or boot (and an insert for a
shoe or boot)”
Amounts paid for sign-language interpretation
services used by a person with a speech or
hearing impairment and paid to someone in the
business of providing such services qualify.
118.2(2)(l.4), S1-F1-C1
(para 1.102)
Item
Qualifies
Qualification
Skating (ice time and
No
A skating coach would not be considered to be
118.2(2)(l.9), 2010coach)
administering therapy under the general
0355211E5
supervision of a medical doctor or occupational
therapist
Skin disorders
See “Phototherapy equipment”
Sleep evaluation
Yes
Costs for a sleep evaluation study paid to a
118.2(2)(a), 118.2(2)(o),
study
private sleep clinic
2011-0397231E5
Social worker
No
Services provided by a registered social worker
118.2(2)(a)
do not qualify; see for example Pickwoad v. R.,
[2005] 4 C.T.C. 2314 (TCC)
Societies (medical)
Depends Payments made to partnerships, societies and
118.2(2)(a), S1-F1-C1
associations for medical services rendered by
(para 1.28)
their employees or partners are qualifying medical
expenses as long as the person who provided the
service is a medical practitioner, dentist or nurse
authorized to practise (for example, the Arthritis
Society employs physiotherapists)
Software (prescribed)
Yes
Amount paid for software designed to be used by 118.2(2)(m), Reg 5700(l.1),
a blind individual, or an individual with a severe
S1-F1-C1 (para 1.122)
learning disability, to enable the individual to read
print (prescription required)
Speaking aid
Yes
Amount paid for a speaking aid (laryngeal),
118.2(2)(i), S1-F1-C1
(laryngeal)
(paras 1.73-1.74, 1.79)
expenses in respect of (prescription not required)
Special Access
See “Drugs, medicaments or other preparations or
Programme devices
substances”
Speech impairment
Yes
Amount paid for an altered auditory feedback
118.2(2)(m), Reg
(auditory feedback
device designed to be used by an individual who 5700(z.1), S1-F1-C1 (para
device; prescribed)
has a speech impairment (prescription required)
1.122)
Speech impairment
Yes
Amount paid for a Bliss symbol board (or similar 118.2(2)(m), Reg 5700(x),
(bliss symbol board;
device) designed to be used to help an individual 2010-0383021E5, S1-F1prescribed)
who has a speech impairment communicate by
C1 (para 1.122)
selecting the symbols or spelling out words
(prescription required). The purchase of an iPad
to assist certain special needs children would not
qualify for the medical expense credit
Speech synthesizer
Yes
Amount paid for a speech synthesizer (electronic) 118.2(2)(m), Reg 5700(p),
(electronic;
that enables a mute individual to communicate by
S1-F1-C1 (para 1.122)
prescribed)
use of a portable keyboard (prescription required)
Speech-language
Yes
Amount paid to a speech-language pathologist or
118.2(2)(a), S1-F1-C1
pathologist or
audiologist where the province or territory
(paras 1.20-1.23)
audiologist
authorizes a pathologist or audiologist as a
medical practitioner (such as, for example, a
person who is certified as such by The Canadian
Association of Speech-Language Pathologists and
Audiologists (CASLPA) or a provincial affiliate
Item
Spinal brace
Spinal fluid tests
(prescribed)
Standing device
(prescribed)
Stem cell therapy
Stool examinations
(prescribed)
Stroller
Sudden infant death
syndrome device
Sunglasses
(prescription)
Qualifies
Qualification
of that organization). Amounts paid to a speech
therapy technician are not eligible unless the
therapist’s services help the physician or the
speech therapist establish a diagnostic or a
medical treatment, or they are prescribed and
administered under the general surveillance of a
physician (2012-0465171E5).
Yes
Amount paid for a spinal brace or a spinal support
(prescription not required). Amount paid for a
seamless T-shirt to be worn underneath is not
considered to be paid “in respect of” a spinal
brace (2011-0429441E5)
Yes
Amount paid in respect of spinal fluid tests not
Yes
Amount paid for a standing device designed to be
used by an individual who has a severe mobility
impairment to undertake standing therapy
Yes
Amounts paid to a medical practitioner or a
licensed private hospital in respect of stem cell
therapy. Where the therapy is not available in
Canada, travel costs would also likely be eligible
(2012-0448971E5)
Yes
Amount paid in respect of stool examination tests
Depends The CRA's view is that a stroller designed for a
child with special needs would qualify as a
wheelchair where the stroller is purchased for a
child who would otherwise require a wheelchair
Yes
Amount paid for a device designed to be attached
to infants diagnosed as being prone to sudden
infant death syndrome in order to sound an alarm
if the infant ceases to breathe and that is for the
infant's use as prescribed by a medical
practitioner (a medical practitioner must certify in
writing that the infant is prone to sudden infant
death syndrome)
Yes
The cost of prescription eyeglasses qualifies as a
medical expense under 118.2(2)(j), including the
cost of both the frames and lenses (prescription
required from a medical practitioner or
optometrist). The CRA has expressed the view
that sunglasses prescribed by an optometrist to
treat photosensitivity, which causes an individual
Reference
118.2(2)(i), S1-F1-C1
(paras 1.73-1.74)
RC4064
118.2(2)(m), Reg
5700(z.3), S1-F1-C1 (para
1.122)
118.2(2)(a), 20090319341E5
RC4064
2003-0046145
118.2(2)(m), Reg 5700(r),
S1-F1-C1 (para 1.122)
118.2(2)(j), S1-F1-C1 (para
1.89)
Item
Qualifies
Supplements
No
Swimming pool
No
Synthetic speech
system
Syringe (prescribed)
Yes
Surrogacy fees
Talking textbook
(prescribed)
Tape liquid bandage
Teeth whitening
Telephone ringing
indicator (prescribed)
Qualification
to suffer from headaches caused by the sun or
bright lighting, would not qualify for the credit
(2003-0046081E5). The sunglasses in the
particular situation were purchased from a retail
story and were not prescription sunglasses
supplements do not qualify for the credit even if
RC4064, 2008they are prescribed by a medical practitioner.
0264631M4, 2008Subparagraph 118.2(n)(ii) refers to drugs,
0270031E5 and 2007medicaments or other preparations or substances
0231171E5, S1-F1-C1
“that can lawfully be acquired for use by the
(paras 1.123-1.125)
patient only if prescribed by a medical
practitioner or dentist”. See also Ray, 2009
CarswellNat 473 (TCC), Ali v. R., [2008] 4
C.T.C. 245 (FCA) and Berg, 2011 CarswellNat
4735 (TCC).
The costs of a pool does not qualify for the
118.2(l.2), (l.21), S1-F1-C1
medical expense credit even if recommended by a
(paras 1.94-1.100)
medical practitioner; see 2009-0342581E5, 20060198081E5 and Barnes, [2010] 1 C.T.C. 2009
(TCC). See also “Home alterations”
Designed to be used for the purpose of giving an 118.2(2)(m), Reg 5700(b),
injection (prescription required)
S1-F1-C1 (para 1.122)
No
Fees paid to a surrogate to carry the embryo and
2010-0391691E5
deliver the baby for the biological parents
Yes
Amount paid for a talking textbook for use by an 118.2(2)(m), Reg 5700(w),
individual with a perceptual disability in
S1-F1-C1 (para 1.122)
connection with the individual's enrolment at an
educational institution in Canada (or a designated
educational institution) (prescription required)
No
Amount paid for tape liquid bandage
2009-0332141E5
0012351E5, S1-F1-C1
(paras 1.143-1.146)
for medical or reconstructive purposes).
Formerly, an amount paid to a dentist or other
medical practitioner for teeth whitening qualified
(over-the-counter teeth whitening products did
not qualify for the credit; see under “Over-thecounter medications”). See also “Cosmetic
procedures”
Yes
Amount paid for a telephone ringing indicator
118.2(2)(m), Reg 5700(k),
that enables a deaf or mute individual to make
S1-F1-C1 (para 1.122)
and receive telephone calls (prescription required)
Item
Teletypewriter or
similar device
(prescribed)
Television signal
decoder (prescribed)
Tests (prescribed)
Therapeutist (or
therapist)
Therapy
Toilet seat (raised)
Traditional Chinese
medicine (TCM)
practitioner
Qualifies
Qualification
Yes
Amount paid for a teletypewriter (or similar
118.2(2)(m), Reg 5700(k),
device) that enables a deaf or mute individual to
S1-F1-C1 (para 1.122)
make and receive telephone calls (prescription
required)
Yes
Amount paid for a television signal decoder that 118.2(2)(m), Reg 5700(q),
decodes special television signals to permit the
2004-0068651I7, S1-F1-C1
script of a program to be visually displayed
(para 1.122)
(prescription required). Where a television
contains a closed-caption decoder, the cost
equivalent of the decoder chip where the chip
decodes special television signals to permit the
script of a program to be visually displayed would
qualify
Yes
Amount paid in respect of medical tests such as
cardiographs, electrocardiograms, metabolism
RC4064
tests, radiological services or procedures, spinal
fluid tests, stool examinations, sugar content tests,
urine analysis, x-ray services, and digital infrared
thermal imaging (see 2009-0307921E5) including
the cost of any related interpretation or diagnosis
Depends Amount paid to a therapeutist (or therapist)
118.2(2)(a), S1-F1-C1
licensed to practise under the laws of the province
(paras 1.20-1.23)
or territory as a medical practitioner qualifies. The
Court found that a thalassotherapy centre in
Quebec did not qualify for the credit in Roy v. R.,
2004 CarswellNat 4481 (TCC)
Depends The cost of therapy received by a person who
118.2(2)(l.9), CRA Guide
qualifies for the disability credit is generally
eligible for the medical expense credit to the
1.115-1.116), 2008extent that the therapy is provided by someone
0291501E5
other than the person's spouse or common-law
partner (and who is 18 years of age or older when
the amounts are paid) and the therapy has been
prescribed and supervised by a doctor, a
psychologist (for a mental impairment) or an
occupational therapist (for a physical
impairment). The CRA's general position is that
monitoring by a medical doctor would not meet
the requirement that the therapy be administered
under the general supervision of a medical doctor
See “Device or equipment (bathtub, shower or
toilet)”
Yes
Payments to a TCM practitioner would not
118.2(2)(a), 2010qualify as eligible medical expenses unless the
0359241E5, S1-F1-C1
amounts were paid for “medical services”
(paras 1.20-1.23)
performed by a medical practitioner authorized to
Item
Qualifies
Training
Transplant costs
Yes
Transportation
expenses for medical
purposes (generally)
Yes
Transportation
expenses (travel to a
school or institution
attended for medical
purposes)
Yes
Transportation
purposes (vehicle;
detailed method)
Yes
Qualification
Amounts paid to a TCM practitioner in Ontario
currently do not qualify; however, the TCM
profession is was in the process of establishing
self-regulation to meet requirements under the
Regulated Health Professions Act, 1991 at the
time of writing
See “Caregiver training”, “Sign language
training”, “Lip reading training”, and “Care or
care and training at special schools, institutions,
or other places”
See “Bone marrow transplant”, “Organ
118.2(2)(l.1)
transplant”, and “Hair transplant”
If medical treatment is not available locally
118.2(2)(g), CRA Guide
(within 40 kilometres), an individual may be able RC4064, S1-F1-C1 (paras
to claim the cost of travelling to get the treatment
1.64-1.72), 2013where it is reasonable to do so. Travel costs are
0478271E5, 2012not allowed where “substantially equivalent
0463351E5,
medical services” are “available” locally, even if
2012-0435931E5,
the cost to the taxpayer is prohibitive (Tokarski,
2012-0437281E5,
2012 CarswellNat 985 (TCC)). Travel costs can
2012-0457461E5,
include a spouse's daily visits to the patient, not
2012-0461911E5
just when travelling to the hospital with the
patient (Bell [2010] 1 C.T.C. 2433 (TCC) and
Jordan, 2012 CarswellNat 4419 (TCC)).
Where an individual's tuition costs qualify as a
118.2(2)(g), 2009medical expense under paragraph 118.2(2)(e) (see
0349551E5, 2010under “Care or care and training at institutions or
0385321M4, 2011other places”), travel costs to transport the
0395911E5, S1-F1-C1
individual to the school (or other institution) and
(paras 1.64-1.72)
the travel costs home from the school qualify as
medical expenses provided the conditions
contained in paragraph 118.2(g) described above
are met. The expense of renting an
accommodation near the school and travel
expenses incurred to come home for holidays
would not qualify.
If medical treatment is not available locally
(within 40 kilometres), an individual may be able RC4064, S1-F1-C1 (paras
to claim the cost of travelling to get the treatment
31–34), Patton v. R.,
somewhere else where it is reasonable to do so
[2006] 1 C.T.C. 2293
(see for example Sienema, 2010 CarswellNat
(TCC), S1-F1-C1 (paras
3305 (TCC)). Note that although 118.2(2)(g)
1.64-1.72)
refers to transportation provided by a person
engaged in the business of providing
transportation services (eg taxi, bus or train), this
Item
Qualifies
Transportation
purposes (vehicle;
simple method)
Yes
Transportation
purposes (frequent
flyer points)
Yes
Transportation and
travel expenses for
medical purposes
(parking fees)
Travel expenses for
medical purposes
(meals and
accommodations)
Yes
Yes
Qualification
requirement is waived by 118.2(4) where, because
such transportation is not readily available, a
private vehicle is used. In this case a reasonable
mileage charge will be recognized as a qualifying
medical expense under 118.2(2)(g). The
individual can use a detailed method or a simple
method for calculating the travel expenses. Under
the detailed method, the individual must keep all
receipts and records for the vehicle expenses paid.
The individual also must keep track of the total
number of kilometres driven during the period
and the number of kilometres driven specifically
for the purpose of medical expenses. An
individual's claim for travel expenses is the
percentage of total vehicle expenses that relate to
the kilometres driven for medical reasons.
As mentioned above, if medical treatment is not
available locally (within 40 kilometres), an
individual may be able to claim the cost of
1.64-1.72)
travelling to get the treatment somewhere else. If
an individual uses the simple method to calculate
vehicle expenses, the individual must keep track
of the kilometres traveled for medical reasons
during the 12-month period. Kilometers driven
for medical reasons are then multiplied by a flat
rate per kilometer for each province or territory.
A chart that shows the flat rates per kilometer for
each province or territory (and additional
information about travel expenses) is available at:
www.cra.gc.ca/travelcosts
If an individual is required to travel by air to
118.2(2)(g), Johnson v. R.
obtain treatment, the value of Aeroplan points
2010 CarswellNat 1647
used to purchase an airline ticket can be claimed
(TCC), S1-F1-C1 (paras
as a medical expense where the trip is for the
1.64-1.72)
purposes of obtaining medical treatment
Parking fees can be included in transportation or
118.2(2), (g), (h), 2011travelling expenses under 118.2(2)(g) and (h) if
0394771E5, S1-F1-C1
the requirements are otherwise met. See also
(paras 1.64-1.72)
“Parking fees”
If an individual has to travel more than 80
118.2(2)(h), CRA Guide
kilometres (one way) for medical treatment, in
addition to travel costs, the individual may be
1.64-1.72), 2013able to claim the cost of meals and
0478271E5, 2012accommodations (such as hotel costs) as a
0463351E5,
medical expense credit. An individual can also
2012-0435931E5,
claim travel expenses for someone to accompany
2012-0437281E5,
them if a medical practitioner certifies in writing
2012-0457461E5,
Item
Travel insurance
Travel medical
insurance
Truss for hernia
Tubing
Tutoring services
Qualifies
Qualification
that the individual is unable to travel without
2012-0461911E5,
assistance. (Travel expenses cannot be claimed
2010-0391871M4,
for more than one accompanying person: 20112010-0391371M4,
0423231E5). Travel costs can include a spouse's
2010-0385321M4,
daily visits to the patient, not just when travelling
2010-0377291M4,
to the hospital with the patient (Bell [2010] 1
2010-0353251M4,
C.T.C. 2433 (TCC) and Jordan, 2012
2009-0337761E5,
CarswellNat 4419 (TCC)). Note that an 80km
2007-0255831E5
limit applies to transportation expenses claimed
under 118.2(2)(h) whereas a 40km limit applies to
travel expenses claimed under 118.2(2)(g). If the
detailed method to calculate meal expenses is
used, the individual must keep receipts. If the
simple method is used, a flat rate of $17 a meal,
to a maximum of $51 per day, per person, without
receipts, may be claimed (see IC 73-21R9). All
receipts must be kept for accommodation
expenses. It is generally a question of fact
whether an expense that meets the criteria set out
in 118.2(2)(h) may be considered a “reasonable”
travel expense. See cra.gc.ca/travel costs for the
per KM rate
See “Travel medical insurance”
Depends Amounts paid to acquire certain travel medical
118.2(2)(q), S1-F1-C1
insurance policies can qualify as a medical
(paras 1.133-1.135), 2007expense if the amount is paid as a premium,
0229901E5
contribution or other consideration to a private
health services plan (“PHSP”)
Yes
Amount paid for a truss for a hernia (prescription
118.2(2)(i), S1-F1-C1
not required)
(paras 1.73-1.74)
Yes
118.2(2)(i.1), S1-F1-C1
required by the patient by reason of incontinence
(para 1.87)
affliction); a prescription is not required
Yes
Amounts paid as remuneration for tutoring
118.2(2)(l.91), Hoare,
services that are supplementary to the primary
[2007] 4 C.T.C. 2283
education of a person with a learning disability or (TCC), S1-F1-C1 (para
an impairment in mental functions and paid to
1.117)
someone in the business of providing such
services (who is not related to the person being
tutored) qualify for the credit if a medical
practitioner certifies in writing that the services
are necessary because of the learning disability or
impairment in mental functions. In 20110429701I7, salary paid to a teacher for special
Item
US Medicare Plan B
Ultrasound tests
Umbilical cord blood
collection/storage
Qualifies
Qualification
education services for a disabled child qualified.
Depends The CRA has stated that they “are not able to
confirm whether or not the payment of such
premiums would qualify as a “medical expense”
under paragraph 118.2(2)(q) of the Act”. The
CRA further stated that “based on the information
that we have, it appears that amounts paid for
Medicare Plan B are merely “set-off” against an
individual's entitlement to US Social Security
benefits. In such a situation, if the premiums paid
by way of a “set-off” do otherwise satisfy the
criteria in paragraph 118.2(2)(q) of the Act, the
full amount “set-off” would be a “medical
expense” for the purposes of the Act”
Yes
The cost of ultrasound tests generally qualifies.
Amounts paid by an individual to a “medical
practitioner” (including a nurse) or to a “public or
licensed private hospital” (ie, a hospital is
licensed by the jurisdiction in which it operates)
to obtain medical services qualify. Also,
qualifying expenses include amounts paid for
laboratory, radiological or other diagnostic
procedures or services, with necessary
interpretations, for maintaining health, preventing
disease or assisting in the diagnosis or treatment
of an injury, illness or disability as prescribed by
a medical practitioner
No
Amount paid for collection and storage of
umbilical cord blood
Urine analysis
(prescribed)
Yes
Vaccines and
vaccinations
Yes
Van for wheelchair
Yes
Reference
118.2(2)(q), 2001-0109875,
2007-0254661E5
118.2(2)(a), (o), 20090349731E5, S1-F1-C1
(para 1.130)
2005-0137781E5, 20100390981E5, 20110422941E5
RC4064
Amount paid in respect of urine analysis test not
Amounts paid for a vaccine generally qualify for
the credit. A medical practitioner or dentist must
RC4064
have prescribed the vaccine and the vaccine must
be purchased from a pharmacist who has recorded
the purchase
20% of the amount paid, up to a maximum claim
118.2(2)(l.7)
of $5,000, for a van that has been previously
2011-0420021E5, (S1-F1adapted, or is adapted within six months of the
C1 (paras 1.109-1.112,
date of purchase, to transport a person who needs
1.122)
to use a wheelchair may be claimed as a medical
expense. Expenses related to the operation of the
van rather than to costs incurred for the
acquisition or adaptation of the van do not fall
within scope of 118.2(2)(l.7); Scully, [2009] 2
Item
Qualifies
Vehicle modification
(prescribed)
Yes
Vibratory signalling
device (prescribed)
Yes
Victorian Order of
Nurses
Visual fire alarm
indicator (prescribed)
Yes
Visual or vibratory
signalling device
(prescribed)
Vitamin B12
injections for
pernicious anemia
Yes
Vitamins
No
Voice recognition
software
Yes
Walking aids
(prescribed)
Yes
Yes
Qualification
C.T.C. 2225 (TCC). In 2011-0420021E5, a
portion of the cost to acquire a van and adapt it
with power-operated lift and hand controls for a
quadriplegic individual qualified.
118.2(2)(l.7), 118.2(2)(m),
Amounts paid to modify a vehicle to permit a
5700(m), CRA Guide
person confined to a wheelchair to gain
RC4064,
2011-0420021E5,
independent access to and drive the vehicle
S1-F1-C1
(paras 1.109(prescription required)
1.112, 1.122)
Amount paid for a vibratory signalling device For
118.2(2)(m), Reg
an individual with a hearing impairment
5700(q.1), S1-F1-C1 (para
1.122)
Amount paid for a visual fire alarm indicator for
an individual with a hearing impairment
Amount paid for a visual or vibratory signalling
device for use by an individual with a hearing
impairment (prescription required)
An amount paid for vitamin B12 injections for
pernicious anemia generally qualifies. A medical
practitioner must have prescribed the injections,
but a pharmacy or any other type of store may sell
the vitamin B12 without a written prescription
and the expense will qualify (provided an initial
prescription was given)
supplements do not qualify for the credit even if
they are prescribed by a medical practitioner.
Subparagraph 118.2(n)(ii) refers to drugs,
medicaments or other preparations or substances
“that can lawfully be acquired for use by the
patient only if prescribed by a medical
practitioner or dentist”. See also Ray, 2009
CarswellNat 473 (TCC) and Ali v. R., [2008] 4
C.T.C. 245 (FCA)
Amount paid for voice recognition software used
by a person who has an impairment in physical
functions (a medical practitioner must certify in
writing that the expense is necessary because of a
physical impairment)
The amount paid for a walking aid designed
exclusively to help a person who has a mobility
impairment to walk (prescription required). To
qualify, a device must provide actual support in
118.2(2)(m), Reg
5700(q.1), S1-F1-C1 (para
1.122)
118.2(2)(m), Reg
5700(q.1), S1-F1-C1 (para
1.122)
118.2(2)(k), 20110426031E5, S1-F1-C1
(paras 1.90, 1.131)
RC4064, 20100378121M4, 20080264631M4, 20080270031E5, 20070231171E5
118.2(2)(l.42), S1-F1-C1
(para 1.104)
118.2(2)(m); Reg 5700(i),
CRA Guide RC4064, 20090351441E5, S1-F1-C1
(para 1.122)
Item
Qualifies
Qualification
the action of walking
Water filter, cleaner,
Yes
Acquired for an individual who is suffering from
118.2(2)(m); Reg
or purifier
a severe chronic respiratory ailment or a severe
5700(c.1), S1-F1-C1 (para
(prescribed)
chronic immune system disregulation to cope
1.122)
(prescription required) (a water softener may
qualify; 2007-0255191E5)
Water well
No
Costs for a “water well” used for warm water
2011-0392871E5
therapy
Weight loss
Depends Amounts paid for a weight loss program to a
118.2(2)(a),(o), 2011program/clinic
person licensed to practise under the laws of the
0402881E5, 2010province or territory as a medical practitioner will
0358421E5, 2010qualify as a medical service where the program is
0361011E5, 2011offered for therapeutic or rehabilitative reasons
0429001E5, S1-F1-C1
(eg; the treatment of obesity)
(para 1.28)
Wheelchair
Yes
Amount paid for a wheelchair, including cost of
repairs and parts and other expenses in respect of RC4064, 2009-0332141E5,
qualify (prescription is not required). The CRA
2010-0361221E5, 2011has stated that “the term “wheelchair” is not
0395531E5, S1-F1-C1
restricted to the conventional arm-powered or
(paras 1.73-1.74, 1.76)
battery-powered wheelchairs but also includes
scooters and wheel-mounted geriatric chairs” (see
para 1.76 S1-F1-C1). The cost of renting a
wheelchair would also qualify, as would the cost
of a cushion for a wheelchair.
Whirlpool bath
No
The cost of a hot tub a person installs in their
118.2(2)(a), (l.2), (l.21),
(installed in home)
home, even if prescribed by a medical
CRA Guide RC4064, S1practitioner, does not qualify (see the
F1-C1 (paras 1.97, 1.131),
Supplementary Information (Annex 8) to the 2005
Johnston, 2012
Federal Budget (2005-3) and 2006-0198081E5).
In Johnston, the cost and installation of a hot tub Anthony, 2012 CarswellNat
for a severely disabled individual was denied
3538 (TCC)
because it does not satisfy 118.2(2)(l.2). It should,
however, be noted that the CRA has stated that if
a medical practitioner prescribes treatments in a
hot tub or a whirlpool bath the cost of the
treatment qualifies as a medical expense under
118.2(2)(a) if paid, for example, to a public or
licensed private hospital
Whole body vibration
Yes
Amount paid to purchase, or for the use of, a
118.2(2)(m), Reg
(WBV) unit
whole body vibration (WBV) unit will qualify as
5700(z.3), 2010(prescribed)
a medical expense if the unit is prescribed by a
0358821E5, S1-F1-C1
medical practitioner to undertake standing therapy
(para 1.122)
in the treatment of a severe mobility impairment
Wig (prescribed)
Yes
Amount paid for a wig made to order for
118.2(2)(m); Reg 5700(a),
individuals who have suffered abnormal hair loss
S1-F1-C1 (para 1.122)
Item
Qualifies
Window film (3M)
No
X-ray services
(prescribed)
Yes
Yoga fees
No
Yukon Territorial
Insurance
Commission
premiums
No
Qualification
owing to disease, medical treatment or accident
The application of 3M window film on all interior
2010-0379331E5
windows of a house to filter out UV rays does not
qualify as a medical expense
Amount paid in respect of x-ray services not
RC4064
Amount paid for yoga fees, even if recommended
2011-0423231E5
or prescribed by a medical practitioner
118.2(2)(q), S1-F1-C1
(para 1.134)
M-3 – Summary of Claimable Attendant Care Expenses (Medical Expense Credit Quick
Reference Table)
Last Updated: December 2013
The following summary of claimable attendant care or care in an establishment expenses is provided in
CRA Guide RC4064.
Type of expense
Certification required
Can you claim the disability
amount?
Full-time attendant or fulltime care in a nursing home
Form T2201
You can claim the disability
amount or these expenses,
but not both.
Attendant care provided in
Canada
Form T2201
amount and up to $10,000 for
these expenses ($20,000 if
the patient died in the year).
Full-time attendant at home
A medical practitioner must certify in
writing that the patient is, and is likely to
continue to be for the long term,
dependent on others for his or her
personal needs and care because of an
impairment in physical or mental
functions and needs a full-time
but not both.
Type of expense
Certification required
Can you claim the disability
amount?
attendant.
Nursing home care (full-time)
A medical practitioner must certify in
writing that the patient is, and in the
foreseeable future will continue to be,
dependent on others for his or her
personal needs and care because of a
lack of normal mental capacity.
but not both.
Care in a group home in
Canada
Form T2201
amount and these expenses.
Care, or training and care, at
a school, institution, or other
place
An appropriately qualified person must
certify in writing that because of a
mental or physical impairment, the
patient requires the equipment, facilities,
or personnel specially provided by that
place for persons with the same type of
impairments.
amount and these expenses.

Authorized medical practitioners by province or territory

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