Testosterone Replacement Therapy

Is testosterone replacement therapy CRA eligible in Canada?

Yes. Prescription testosterone medications and the related costs of a medically supervised TRT protocol are eligible medical expenses under the Medical Expense Tax Credit (METC). The prescribed medications qualify under paragraph 118.2(2)(n) of the Income Tax Act when recorded by a pharmacist. Associated needles and syringes qualify under paragraph 118.2(2)(m). Lab tests and physician visits qualify under paragraph 118.2(2)(o) and paragraph 118.2(2)(a) respectively. Because a Health Spending Account reimburses CRA-eligible medical expenses, TRT expenses are eligible for HSA reimbursement when prescribed. Over-the-counter supplements claiming to boost testosterone do not qualify.

What Qualifies

• Prescription testosterone medications — injections, gels (e.g., AndroGel), patches, or pellets — when prescribed by a medical practitioner and dispensed and recorded by a pharmacist
• Needles and syringes required for self-injection of testosterone, when prescribed
• Lab tests ordered by a physician to monitor testosterone levels, liver function, and related markers as part of a TRT protocol
• Physician, endocrinologist, or specialist visits for TRT management and monitoring

What Does Not Qualify

• Over-the-counter testosterone boosters, herbal supplements, or natural health products claiming to raise testosterone
• Anabolic steroids used for athletic performance enhancement without a valid medical prescription

Good to Know

• If you self-inject testosterone, needles and syringes are eligible with a prescription. Keep your prescription on file for claims.
• Lab tests to monitor testosterone levels and overall health are eligible when ordered by your doctor as part of your TRT protocol.

Frequently Asked Questions

Is testosterone replacement therapy CRA eligible?

Yes. Prescribed testosterone medications and the related components of a medically supervised TRT protocol are METC eligible under multiple provisions of the Income Tax Act.

Can I claim TRT through my HSA?

Yes. Prescribed TRT medications and related costs are CRA-eligible medical expenses and are reimbursable through a Health Spending Account.

Are over-the-counter testosterone supplements eligible?

No. Supplements purchased over the counter without a prescription and a pharmacist dispensing record do not meet the CRA's requirements under paragraph 118.2(2)(n).

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".