Chemotherapy

Is chemotherapy CRA eligible in Canada?

Yes. Chemotherapy is a CRA-eligible medical expense, whether administered as a medical service or taken as a prescribed drug. Prescriptions are required for chemotherapy drug claims. Because chemotherapy is CRA-eligible, it can be reimbursed through your HSA.

What Qualifies

• Chemotherapy infusions and injections administered by a licensed medical practitioner at a hospital or cancer centre
• Chemotherapy drugs prescribed by a physician and recorded by a pharmacist
• Oral chemotherapy medications prescribed by a medical practitioner
• Anti-nausea and supportive medications prescribed as part of a chemotherapy treatment protocol
• Hospital fees for inpatient or outpatient chemotherapy sessions
• Laboratory and diagnostic procedures prescribed in connection with chemotherapy treatment

Good to Know

• Chemotherapy expenses can fall under more than one provision of the Income Tax Act. The treatment itself qualifies as a medical service under paragraph 118.2(2)(a), hospital-related charges qualify under the same provision when paid to a hospital, and prescribed chemotherapy drugs qualify under paragraph 118.2(2)(n). You do not need to separate these on your claim, but understanding the distinction can help if the CRA requests documentation.
• Keep all receipts from the hospital or clinic, the pharmacy, and the prescribing physician. Receipts should show the date of service, the provider, and the amount paid.
• Only the portion you personally paid is claimable. Amounts reimbursed by provincial health insurance or another benefit plan are not eligible.

Frequently Asked Questions

Is chemotherapy CRA eligible?

Yes. Chemotherapy qualifies under paragraph 118.2(2)(a) of the Income Tax Act as a medical service, and prescribed chemotherapy drugs qualify under paragraph 118.2(2)(n).

Can I claim chemotherapy through my HSA?

Yes. Because chemotherapy is METC eligible, it can be reimbursed through your Health Spending Account.

Do chemotherapy drugs need a prescription?

Yes. To qualify under paragraph 118.2(2)(n), the drug must be prescribed by a medical practitioner and the purchase must be recorded by a pharmacist. Chemotherapy drugs administered directly by a practitioner at a hospital or clinic are covered under paragraph 118.2(2)(a) as part of the medical service.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".