Vaccines

Are vaccines CRA eligible in Canada?

Yes. Vaccines are a CRA-eligible medical expense under ITA paragraph 118.2(2)(n) when prescribed by a medical practitioner and recorded by a pharmacist. The vaccine must also be one that can lawfully be obtained for use by the person only if prescribed by a medical practitioner. Because vaccines that satisfy these requirements are METC eligible, the cost can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• Vaccines that require a prescription to obtain (e.g., Shingrix, certain travel vaccines), prescribed by a medical practitioner and recorded by a pharmacist
• Travel vaccines prescribed by a physician or travel health clinic and dispensed through a pharmacy
• Flu shots and other immunizations that are prescribed by a medical practitioner and recorded by a pharmacist

What Does Not Qualify

• Vaccines obtained without a prescription from a medical practitioner — a pharmacist standing order may not meet the CRA's definition of "prescribed by a medical practitioner" depending on provincial law, so eligibility should be verified on a case-by-case basis
• Vaccines covered at no cost under provincial immunization programs, since there is no out-of-pocket expense to claim
• Vaccines that were not recorded by a pharmacist

Frequently Asked Questions

Are vaccines CRA eligible?

Yes. Vaccines are eligible under paragraph 118.2(2)(n) when prescribed by a medical practitioner and recorded by a pharmacist.

Can I claim vaccines through my HSA?

Yes, any vaccine you pay for out of pocket that is prescribed by a medical practitioner and recorded by a pharmacist qualifies for HSA reimbursement.

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".