Over-the-counter medications
Medications purchased without a prescription — not eligible as a CRA medical expense
Are over-the-counter medications CRA eligible in Canada?
No. The CRA explicitly states that over-the-counter medications are not eligible for the Medical Expense Tax Credit (METC), even if prescribed by a medical practitioner.
Under ITA paragraph 118.2(2)(n), a drug must be one that "can lawfully be obtained for use by the person only if prescribed by a medical practitioner or dentist." Over-the-counter medications, by definition, can be lawfully obtained without a prescription. A doctor writing a prescription for an OTC drug does not change the drug's legal classification — it remains a product that anyone can purchase without a prescription. For this reason, no OTC medication can satisfy the CRA's eligibility test, regardless of whether a doctor has prescribed it.
Because an HSA reimburses METC-eligible expenses, OTC medications are not reimbursable through a Health Spending Account.
What Does Not Qualify
- Acetaminophen (Tylenol), ibuprofen (Advil), ASA (Aspirin), and other pain relievers — even if prescribed by a doctor
- Cold and flu medications, cough syrups, and decongestants
- Antacids and digestive aids (Tums, Pepto-Bismol, etc.)
- Allergy medications such as antihistamines (Claritin, Reactine, Benadryl)
- Topical creams, ointments, or patches available without a prescription
- Any medication that can be lawfully purchased without a prescription, regardless of whether a medical practitioner has prescribed it
Frequently Asked Questions
Are over-the-counter medications CRA eligible?
No. The CRA explicitly states that OTC medications are not eligible, even if prescribed by a medical practitioner, because they can be lawfully obtained without a prescription.
Can I claim over-the-counter medications through my HSA?
No. OTC medications are not METC-eligible and cannot be reimbursed through a Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Drugs, medicaments and other preparations or substances".
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.