Which medical expenses are not eligible?

There are a number of expenses that are commonly claimed as medical expenses in error. The expenses you cannot claim include the following:

  • athletic or fitness club fees;
  • birth control devices (non-prescription);
  • blood pressure monitors;
  • cosmetic surgery - expenses for purely cosmetic procedures including any related services and other expenses such as travel, incurred after March 4, 2010,cannot be claimed as medical expenses. Both surgical and non-surgical procedures purely aimed at enhancing one's appearance are not eligible. These non-eligible expenses include the following:
    • liposuction;
    • hair replacement procedures;
    • filler injections (for removal of wrinkles);
    • teeth whitening.
    An expense, including those identified above, may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.
  • 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.

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