Which medical expenses are not eligible?

Expenses you CANNOT claim

There are a number of expenses that are commonly claimed as medical expenses in error. Non-eligible expenses include the following:

• athletic or fitness club fees;
• birth control devices (non-prescription);
• blood pressure monitors;
• diaper services;
• health plan premiums paid by an employer and not included in your income;
• health programs;
• organic food;
• over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner;
• personal response systems such as Lifeline and Health Line Services;
• the following provincial and territorial plans:
  • Alberta Health Care Insurance Plan
  • Manitoba Health Plan
  • Medical Services Plan of British Columbia
  • New Brunswick Medicare Division of Provincial Department of Health
  • Newfoundland Medical Care Plan
  • Northwest Territories Health Insurance Services Agency of Territorial Government
  • Nova Scotia Medical Services Insurance
  • Ontario Health Insurance Plan
  • Prince Edward Island Health Services Payment Plan
  • Quebec Health Insurance Board (including payments made to the Health Services Fund)
  • Saskatchewan Medical Care Insurance Plan
  • Yukon Territorial Insurance Commission; or
• travel expenses for which you can get reimbursed.

Forms and publications

• General Income Tax and Benefit Package for 2009 - Guide, Returns, Schedules
• Guide RC4064, Medical and Disability-Related Information
• IT519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction

Related topics

• Which medical expenses are eligible?