Vaccines
Vaccines and immunizations administered by a licensed medical practitioner
Are vaccines CRA eligible in Canada?
Yes. Vaccines administered by a licensed medical practitioner are CRA-eligible medical expenses. Because vaccines are CRA-eligible, the cost can be reimbursed through a Health Spending Account (HSA).
What Qualifies
- Vaccines administered by a licensed medical practitioner (physician, nurse, or pharmacist acting within their scope)
- Travel vaccines administered at a physician's office or travel health clinic
- Flu shots and other immunizations administered by a licensed medical practitioner
What Does Not Qualify
- Vaccines covered at no cost under provincial immunization programs, since there is no out-of-pocket expense to claim
Frequently Asked Questions
Are vaccines CRA eligible?
Yes. Vaccines administered by a licensed medical practitioner are eligible under paragraph 118.2(2)(a) of the Income Tax Act.
Can I claim vaccines through my HSA?
Yes. Any vaccine you pay for out of pocket that is administered by a licensed medical practitioner qualifies for HSA reimbursement.
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.