Over-the-Counter Medications

Are over-the-counter medications CRA eligible in Canada?

No. Over-the-counter medications are not CRA-eligible medical expenses, even if prescribed by a doctor. Because they can be lawfully purchased without a prescription, they do not qualify and are not reimbursable through your HSA. That includes common OTC products such as Tylenol, Advil, cold medicine, and antacids.

What Does Not Qualify

• Acetaminophen (Tylenol), ibuprofen (Advil), ASA (Aspirin), and other pain relievers — even if prescribed by a doctor
• Cold medicine, 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. Under paragraph 118.2(2)(n) of the Income Tax Act, a drug must be one that can lawfully be obtained only with a prescription. OTC medications fail this test regardless of whether a doctor has prescribed them. That means products like Tylenol, Advil, cold medicine, and antacids are not eligible.

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".