Medical expenses eligible for a tax credit are limited to those described in Subsection 118.2(2), many of which are detailed in Income Tax Folio S1-F1-C1. In a number of Technical Interpretations, CRA considered the eligibility of certain expenses:

• prenatal classes do not fit within any of the provisions that would qualify them for the medical expense tax credit (2017-0696851E5, Shea-Farrow, Nancy, February 21, 2018);

no claim for prenatal classes or custom mattresses and pillows 

• custom mattresses, mattress toppers and pillows are not included in the list of qualifying devices or equipment (Regulation Section 5700), so would not be eligible medical expenses (2017-0724441E5, Brennan, Chris, CPA, CA, April 12, 2018);

any eyewear prescribed to correct a vision defect is a medical expense 

• prescription swimming goggles prescribed by a medical practitioner or optometrist for treatment or correction of a vision defect would be eligible medical expenses (Paragraph 118.2(3)(b), 2017-0690361E5, Shea-Farrow, Nancy, April 11, 2018); and
   
• payments to doulas and midwives, or to birth centres providing their services, would be eligible medical expenses only if they are regulated under the appropriate provincial law (2017-0728281M4, El-Kadi, Randa, January 26, 2018).

midwives are medical practitioners everywhere but PEI, but doulas do not qualify anywhere in Canada

Editors’ Comment
CRA’s website sets out regulated health care professionals considered medical practitioners by province. At present, midwives qualify in all provinces and territories other than Prince Edward Island, while doulas do not qualify anywhere in Canada.