Medical cannabis (marihuana)
Medical cannabis authorized by a licensed physician for a documented medical condition
Practitioner rules by province
Who can provide this service for it to be eligible
| Province | Practitioner | Status |
|---|---|---|
| Alberta | Physician | |
| British Columbia | Physician | |
| Manitoba | Physician | |
| New Brunswick | Physician | |
| Newfoundland and Labrador | Physician | |
| Nova Scotia | Physician | |
| Northwest Territories | Physician | |
| Nunavut | Physician | |
| Ontario | Physician | |
| Prince Edward Island | Physician | |
| Quebec | Physician | |
| Saskatchewan | Physician | |
| Yukon | Physician |
Is medical cannabis CRA eligible in Canada?
Yes. Medical cannabis (marihuana) is a CRA-eligible medical expense under Income Tax Folio S1-F1-C1, paragraph 1.136. The CRA's position is that amounts paid for cannabis obtained in accordance with the Cannabis Regulations qualify for the Medical Expense Tax Credit (METC) and are reimbursable through a Health Spending Account (HSA).
To qualify, the patient must hold a valid medical document from a physician or nurse practitioner as required under Cannabis Regulations s. 264(1), and must be registered as a client with a Health Canada-licensed seller. No prescription in the traditional pharmacy sense is required; the medical document serves as the authorization.
What Qualifies
- Dried cannabis, cannabis oil, or other medical cannabis products authorized by a licensed physician or nurse practitioner
- Medical cannabis purchased from a Health Canada-licensed seller where the patient is registered as a client under a valid medical document
- Cannabis plant seeds and cannabis plants purchased from a licensed seller for medical purposes
- Any form of cannabis obtained under the federal Cannabis Regulations with a practitioner's medical document
What Does Not Qualify
- Recreational cannabis purchased without a medical document — regardless of source
- Cannabis purchased from unlicensed sources (retail stores, online dispensaries not licensed by Health Canada)
- Growing and production costs — pots, soil, nutrients, grow lights, hydroponic equipment, and other cultivation supplies are not eligible, even if the cannabis itself is for medical use
- CBD or cannabis products purchased without a valid medical document and client registration with a licensed seller
Frequently Asked Questions
Is medical cannabis CRA eligible?
Yes. The CRA lists medical cannabis (marihuana) as an eligible medical expense under Cannabis Regulations s. 264(1), requiring a medical document from a physician or nurse practitioner and client registration with a licensed seller.
Can I claim medical cannabis through my HSA?
Yes. Medical cannabis obtained under a valid medical document from a licensed seller where you are a registered client is reimbursable through a Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical marihuana and cannabis products for medical purposes".
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.