Insulin or substitutes

Is insulin or substitutes CRA eligible in Canada?

Yes. Insulin and insulin substitutes are CRA-eligible medical expenses, but they qualify under different provisions of the Income Tax Act with different requirements:

• Insulin qualifies under paragraph 118.2(2)(k). It requires a prescription from a medical practitioner but does not require recording by a pharmacist.
• Insulin substitutes (such as insulin analogues like lispro, aspart, or glargine) qualify under paragraph 118.2(2)(n). They require both a prescription from a medical practitioner and recording by a pharmacist.

Both qualify for the Medical Expense Tax Credit (METC) and are reimbursable through a Health Spending Account (HSA).

What Qualifies

• Insulin prescribed by a physician for Type 1 or Type 2 diabetes (under paragraph 118.2(2)(k) — prescription required, pharmacist recording not required)
• Insulin substitutes and analogues prescribed by a physician and recorded by a pharmacist (under paragraph 118.2(2)(n) — both prescription and pharmacist recording required)
• Other prescribed insulin substitutes approved by Health Canada

What Does Not Qualify

• Insulin or insulin substitutes obtained without a prescription from a medical practitioner
• Insulin substitutes that were prescribed but not recorded by a pharmacist (since they fall under 118.2(2)(n), pharmacist recording is required)
• Over-the-counter blood sugar supplements or non-prescription products marketed for diabetes management

Frequently Asked Questions

Is insulin CRA eligible?

Yes, under paragraph 118.2(2)(k), provided it is prescribed by a medical practitioner. Insulin substitutes are separately eligible under paragraph 118.2(2)(n) but require both a prescription and recording by a pharmacist.

Can I claim insulin through my HSA?

Yes. Insulin and prescribed insulin substitutes are reimbursable through a Health Spending Account, provided the applicable requirements for each provision are met.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Oxygen, insulin and injections for pernicious anaemia".