Pharmacy services
Professional services rendered by a licensed pharmacist, including consultations, medication reviews, and immunization services
Practitioner rules by province
Who can provide this service for it to be eligible
| Province | Practitioner | Status |
|---|---|---|
| Alberta | Pharmacist | |
| British Columbia | Pharmacist | |
| Manitoba | Pharmacist | |
| New Brunswick | Pharmacist | |
| Newfoundland and Labrador | Pharmacist | |
| Nova Scotia | Pharmacist | |
| Northwest Territories | Pharmacist | |
| Nunavut | Pharmacist | |
| Ontario | Pharmacist | |
| Prince Edward Island | Pharmacist | |
| Quebec | Pharmacist | |
| Saskatchewan | Pharmacist | |
| Yukon | Pharmacist |
What's covered
- Pharmacist consultation and medication review fees
- Immunization and vaccination services administered by a pharmacist
- Medication therapy management billed by a licensed pharmacist
What's not covered
- Non-prescription supplements or vitamins purchased at a pharmacy
- Over-the-counter cosmetic products
Are pharmacy services CRA eligible in Canada?
Yes. Professional pharmacy services provided by a licensed pharmacist are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). Pharmacists are recognized as authorized medical practitioners in all Canadian provinces and territories. Because an HSA reimburses METC-eligible expenses, these services are reimbursable through a Health Spending Account.
What Qualifies
- Pharmacist consultations and professional medication reviews
- Immunization and vaccination services administered by a licensed pharmacist
- Medication therapy management and chronic disease management programs billed by a pharmacist
- Dispensing fees charged by a licensed pharmacist when filling a valid prescription
What Does Not Qualify
- Over-the-counter medications purchased without a prescription
- Non-prescription vitamins, supplements, or cosmetic products
- Products that are not dispensed or provided as part of a professional pharmacy service
Good to Know
- Practitioner requirement: Services must be rendered by a pharmacist licensed under the laws of the province or territory where the service is provided.
- Documents to keep: Pharmacy receipt or invoice showing the pharmacist's name, licence number, date, and amount charged for professional services.
Frequently Asked Questions
Are pharmacy services CRA eligible?
Yes. Fees paid to a licensed pharmacist for professional services qualify as eligible medical expenses under paragraph 118.2(2)(a) of the Income Tax Act.
Can I claim pharmacy services through my HSA?
Yes. Professional pharmacy service fees are reimbursable through a Health Spending Account when provided by a licensed pharmacist.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Fees paid to health professionals".
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.