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. Drugs and medical devices purchased through Health Canada's Special Access Program for use by the patient are CRA-eligible medical expenses. Because they're CRA-eligible, these costs can be reimbursed through a Health Spending Account.

What is Health Canada's Special Access Program?

Health Canada's Special Access Program lets health care professionals request access to certain drugs and medical devices that are not currently authorized for sale in Canada. It's generally used when a patient has a serious or life-threatening condition and conventional therapies have failed, are unsuitable, or are unavailable.

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. Drugs qualify under paragraph 118.2(2)(s) and medical devices under paragraph 118.2(2)(t) of the Income Tax Act, 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", plus Health Canada's official special access programs overview.