A list of expenses not eligible for medical expense tax credit

The following expenses are not eligible for medical expense tax credit although many people may claim them on their income tax returns incorrectly:

    • athletic or fitness club fees; 
    • health programs;
    • over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner; 
    • organic food;
    • birth control devices (non-prescription); 
    • blood pressure monitors; 
    • personal response systems such as Lifeline and Health Line Services; 
    • diaper services; 
    • Cosmetic surgery expenses for purely cosmetic procedures (may be deductible if for medical and reconstructive purpose). 
    • health plan premiums paid by an employer and not included in your income; 
    • travel expenses for which you can get reimbursed. 
    • Some provincial and territorial health plans