Dietary Expenses Eligible for the Medical Expense Tax Credit

You can include a range of expenses when claiming the Medical Expense Tax Credit. In some cases, the Canada Revenue Agency even allows you to include expenses for foods or other dietary needs.

The CRA understands how expensive it can be to buy gluten-free foods. If you suffer from celiac disease, you can claim the difference between gluten-containing and gluten-free foods as part of your Medical Expense Tax Credit.

For example, if a loaf of wheat bread costs $3 and a loaf of gluten-free bread costs $5, you may claim $2 as a medical expense on your income tax return.

If you share the food with a friend or family member who does not have celiac disease, you cannot write off that portion of the expense. For example, if you split your loaf of gluten-free bread with a friend or your spouse, you may only claim half of the expense or $1.

To claim a medical expense tax credit for the purchase of gluten-free food:

• You must have a have a letter from a medical practitioner certifying that you have celiac disease and cannot eat gluten.
• You must also have receipts to back up all of your claims. While you should not include these documents when you file your return, it is recommended that you keep them for your records.

You cannot write off other food costs on your return.

In particular, you may not write off the cost of organic foods or the cost of foods that are naturally gluten-free. For example, you cannot write off the cost of an apple as a gluten-free food. However, if you buy an apple pie with a gluten-free crust, you can write off the cost difference of this compared to a pie with a wheat crust.

The CRA includes water filters and purifiers on its list of eligible medical expenses.

• You can only claim these costs if you had to use a purifier or filter due to a chronic respiratory or immune system disorder.
• You must have a prescription for the water purifier.

If you require vitamin B12 injections, you can include them as an eligible expense when calculating your Medical Expense Tax Credit, provided you have:

• pernicious anaemia
• a prescription for the shots

You cannot write off the cost of other vitamins.

If you need to see a dietitian or a registered nutritionist, you may be able to include these costs as part of your Medical Expense Tax Credit.

Eligibility varies depending on which province or territory you live in.

• You can write off dietitian fees in almost every territory and province except the Northwest Territories, Nunavut or the Yukon.
• If you live in Alberta, New Brunswick, Nova Scotia or Quebec, you may also write off fees from registered nutritionists.