Liver extract injections

Are liver extract injections CRA eligible in Canada?

Yes. Liver extract injectable for pernicious anaemia is a CRA-eligible medical expense under paragraph 118.2(2)(k) of the Income Tax Act when prescribed by a medical practitioner. This is the same provision that covers insulin, oxygen, and vitamin B12 for pernicious anaemia. It requires a prescription from a medical practitioner but does not require recording by a pharmacist. This qualifies for the Medical Expense Tax Credit (METC) and 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, 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".