Mobile applications that help a person manage their blood glucose level (without actually measuring it)

Are mobile applications that help manage blood glucose (without measuring it) CRA eligible in Canada?

No. Mobile applications that help a person manage their blood glucose level without actually measuring it are not CRA eligible medical expenses. The CRA explicitly lists this category as not eligible under the Medical Expense Tax Credit (METC). These apps do not fall within any of the eligible categories under subsection 118.2(2) of the Income Tax Act.

This is distinct from devices or software that actually measure blood glucose — continuous glucose monitors and related prescribed devices may qualify under separate CRA rules.

What Does Not Qualify

• Apps that log meals or carbohydrate intake without performing a glucose measurement
• General diabetes lifestyle management apps downloaded for convenience
• Subscription fees for blood glucose management apps that do not measure glucose

Frequently Asked Questions

Are blood glucose management apps CRA eligible?

No. The CRA explicitly identifies mobile applications that help manage blood glucose without measuring it as not eligible medical expenses.

Can I claim a diabetes management app through my HSA?

No. Apps in this category are not eligible medical expenses under CRA rules and cannot be reimbursed through a Health Spending Account.

What about devices that actually measure blood glucose?

Devices that measure blood glucose, such as continuous glucose monitors, may qualify as prescribed medical devices under separate CRA rules. Check the CRA's eligible medical expenses list for blood coagulation monitors and devices prescribed by regulation.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".