CANNABIS AS AN ELIGIBLE MEDICAL EXPENSE

Previously, the cost of cannabis products could be eligible for the medical expense tax credit (METC) when they were purchased for a patient for medical purposes as per the Access to Cannabis for Medical Purposes Regulations, under the Controlled Drugs and Substances Act.

With the legalization of cannabis, as of October 17, 2018, eligible medical expenses include, for a patient who is the holder of an appropriate medical document, the cost of cannabis, cannabis oil, cannabis plant seeds or cannabis products purchased for medical purposes from a holder of a license for sale of cannabis products.  This measure was included in Bill C-97 which received Royal Assent in June 2019.

CANNABIS-RELATED DEFINITIONS UNDER THE CANNABIS REGULATIONS S. 264(1):

Medical document: 

Means a document provided by a health care practitioner to support the use of cannabis for medical purposes.

Cosmetic Procedures

The wording of the Income Tax Act was changed in order to make it clear that medical or dental services or related expenses which are provided for purely cosmetic purposes are not eligible medical expenses for purposes of the medical expense tax credit, unless the services are necessary for medical or reconstructive purposes.  This is effective for expenses incurred after March 4, 2010.