Liver Extract Injections
Prescribed injectable liver extract for the treatment of pernicious anaemia
Are liver extract injections CRA eligible in Canada?
Yes. Liver extract injectable for pernicious anaemia is a CRA-eligible medical expense when prescribed by a medical practitioner. A pharmacist recording is not required. This expense is reimbursable through a Health Spending Account (HSA).
What Qualifies
- Liver extract injectable (for pernicious anaemia) prescribed by a physician or nurse practitioner
What Does Not Qualify
- Liver extract supplements in non-injectable form (capsules, tablets, powders) — these are over-the-counter products and do not qualify under paragraph 118.2(2)(k), which specifically covers injectable liver extract
- Liver extract injections obtained without a prescription from a medical practitioner
Frequently Asked Questions
Are liver extract injections CRA eligible?
Yes. Liver extract injections qualify under paragraph 118.2(2)(k) of the Income Tax Act, provided they are prescribed by a medical practitioner. Pharmacist recording is not required.
Can I claim liver extract injections through my HSA?
Yes. Prescribed liver extract injections are reimbursable through a Health Spending Account.
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".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.