Supplements and Vitamins

Are supplements and vitamins CRA eligible in Canada?

No. The CRA explicitly states that vitamins and supplements are not CRA-eligible medical expenses, even if prescribed by a medical practitioner. Because they can be purchased over the counter without a prescription, they do not meet the CRA's drug eligibility requirements.

A narrow exception exists for vitamin B12 therapy prescribed for pernicious anaemia. Outside of this specific medical condition and similarly narrow circumstances, vitamins and supplements do not qualify.

What Does Not Qualify

• Multivitamins, individual vitamins (A, C, D, E, etc.), and mineral supplements — even if prescribed by a medical practitioner
• Protein powders, athletic supplements, and general wellness products
• Herbal supplements and natural health products, including those with DIN-HM numbers, unless they independently meet all 118.2(2)(n) requirements
• Fish oil, probiotics, and other dietary supplements available over the counter

Frequently Asked Questions

Are vitamins and supplements CRA eligible?

Generally no. Under paragraph 118.2(2)(n) of the Income Tax Act, a drug must be one that can only be lawfully obtained with a prescription. Since vitamins and supplements are available over the counter, they fail this test even if a doctor prescribes them. The exception is vitamin B12 therapy for pernicious anaemia under paragraph 118.2(2)(k).

Can I claim supplements through my HSA?

Generally no. Most vitamins and supplements are not CRA-eligible medical expenses — even with a prescription — so they are not reimbursable 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".