2014-0529511E5 MEDICAL EXPENSES- SUPPLEMENTS AND VITAMINS

Principal Issues: 1. Whether the cost of over-the-counter supplements and vitamins qualify as a medical expense for the purposes of the medical expense tax credit.

Position: 1. Probably not.

Reasons: 1. The over-the-counter supplements and vitamins may be acquired without a prescription.

Author: Dubis, Robert
Section: 118.2(2)(n)

XXXXXXXXXX
2014-052951
Robert Dubis

August 21, 2014

Dear XXXXXXXXXX:

We are replying to your letter of April 19, 2014, in which you asked for approval to claim over-the-counter supplements and vitamins as medical expenses.

OUR COMMENTS

This technical interpretation provides general comments about the provisions of the Income Tax Act (the “Act”) and related legislation. It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of particular transactions proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner set out in Information Circular IC 70-6R5, Advance Income Tax Rulings.

Medical expenses which are eligible for the medical expense tax credit (“METC”) are limited to those described in subsection 118.2(2) of the Act. If a particular expenditure is not described as an eligible medical expense in subsection 118.2(2) of the Act, or if the conditions under which the expenditure would qualify are not met, the expenditure does not qualify for purposes of the METC, even though the expenditure may have been incurred for medical reasons.

The Canada Revenue Agency’s general views regarding the METC can be found in Income Tax Folio S1-F1-C1, Medical Expense Tax Credit available at www.cra-arc.gc.ca. The requirements of the Act relating to drugs, medicaments or other preparations or substances are discussed in paragraphs 1.123 to 1.127 of the folio. Based on the information you have provided, it is likely that the over-the-counter supplements and vitamins you use do not qualify as a medical expense because they can be lawfully acquired without a prescription, and they do not require the intervention of a medical practitioner to be lawfully acquired. Even though you take the supplements and vitamins for medical reasons, it is unfortunately not possible to give approval for expenses to be claimed for the purposes of the METC if they do not meet the requirements of the law. We trust our comments will be of assistance.

Yours truly,

Pamela Burnley, CPA, CA
Tax Credits and Ministerial Issues
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch

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