Drugs and medical devices bought under Health Canada's Special Access Program

Are drugs and medical devices bought under Health Canada's Special Access Program CRA eligible in Canada?

Yes. Under paragraph 118.2(2)(s) of the Income Tax Act, amounts paid for drugs obtained under Health Canada's Special Access Programme (in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations) and purchased for use by the patient are eligible medical expenses. Under paragraph 118.2(2)(t), amounts paid for medical devices obtained under the Special Access Programme (in accordance with Part 2 of the Medical Devices Regulations) and purchased for use by the patient are also eligible. These expenses qualify under the Medical Expense Tax Credit and can be reimbursed through a Health Spending Account.

What Qualifies

• Drugs obtained under Health Canada's Special Access Programme under sections C.08.010 and C.08.011 of the Food and Drug Regulations, purchased for use by the patient
• Medical devices obtained under Health Canada's Special Access Programme under Part 2 of the Medical Devices Regulations, purchased for use by the patient

Frequently Asked Questions

Are drugs and medical devices bought under Health Canada's Special Access Program CRA eligible?

Yes, per paragraphs 118.2(2)(s) and (t), provided they are purchased for use by the patient.

Can I claim Special Access Program drugs and devices through my HSA?

Yes, because these expenses qualify under the Medical Expense Tax Credit.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Drugs not yet approved for sale".