30 September 1998 External T.I. 9822865 - VITAMINS AS MEDICAL EXPENSES

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues: Are the cost of vitamin and mineral supplements deductible as medical expenses?

Position: No

Reasons: They are not purchased and recorded by a pharmacist and they are not prescribed by a medical practitioner as required in paragraph 118.2(2)(n) of the Act.

XXXXXXXXXX 982286
J. E. Grisé
September 30, 1998

Dear XXXXXXXXXX:

Re: Medical Expenses

This is in reply to your letter of June 23, 1998 concerning the possibility of claiming as medical expenses the cost of vitamin and mineral supplements recommended by a “certified nutritional consultant/holistic practitioner.”

Generally, in order for drugs, medicaments and other preparations to qualify as medical expenses under the Income Tax Act they have to be prescribed by a medical practitioner and recorded as such by a pharmacist. Insulin, oxygen, liver extract injectible for pernicious anaemia or vitamin B12 for pernicious anaemia, are substances that, if prescribed by a medical practitioner, may be claimed as medical expenses even if purchased without a written prescription from a dispenser other than a pharmacist.

On the basis of the information you have provided, it does not seem that the supplements were purchased from a licensed pharmacist who has recorded the prescription in her or his prescription record. Furthermore, the supplements do not appear to be substances listed above that are not required to be purchased from a pharmacist. It is also our view, that the “certified nutritional consultant/holistic practitioner” who recommended the purchases, does not qualify as a medical practitioner for purposes of the Income Tax Act. Accordingly, the costs you have incurred for vitamin and mineral supplements do not qualify for medical expenses for income tax purposes.

We hope our comments will be helpful.

Yours truly,

J. F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

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