The Tax Blog for Smart Canadians

Celiac disease and gluten-free food

Sufferers of celiac disease can claim the premium paid on gluten-free food as a medical expense. In other words, the eligible expense is the difference in cost between a gluten-free product and an equivalent grocery product that contains gluten.

To claim these expenses, you need:

• a letter from a medical practitioner certifying that you have celiac disease and need a gluten-free diet;
• receipts for each gluten-free food product that is claimed;
• a summary of each food product that was bought during the 12-month period for which the expenses are being claimed.

You don’t need to submit the above documents with your tax return, but you must keep them in case the CRA asks to see them.

Travel expenses to seek medical services

If you are required to travel at least 40 kilometres (one way) from your home to get medical services, you can claim public transportation fees such as the cost of taxis, bus or train as a medical expense. If public transportation is not available, you can claim vehicle expenses (see below).

If you are required to travel at least 80 kilometres (one way) to receive medical services, you can also claim accommodation, meal and parking expenses in addition to your transportation expenses.

For meals and vehicle expenses, you can choose to claim under the detailed method (actual amount that you spent) or the simplified method (flat rate per meal and kilometre travelled).

Fees for occupational therapist

Considering that many of us are now working from home due to the pandemic, you might require the services of an occupational therapist to help make your home office more ergonomic. Fees paid to these specialists are eligible as a medical expense.

Fertility treatments

Any fees paid to a medical practitioner or a public or licensed private hospital to conceive a child are eligible medical expenses. This also includes in vitro fertility programs.

Air conditioner

You can claim as a medical expense the lesser of $1,000 or 50% of the cost of the air conditioner for a person with a severe chronic ailment, disease or disorder. A prescription from a medical practitioner is needed.

Searchable list of medical expenses

You can check whether an expense is considered an eligible medical expense by clicking here.

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