Medical – Gluten-free food products
Those who suffer from celiac disease are allowed to claim the incremental costs that are associated with purchasing gluten-free foods as a medical expense.
In order to claim gluten-free food products, the person with celiac disease must have a letter from a medical practitioner that certifies that the person has the disease and needs a gluten-free diet.
You must make sure that you keep all receipts that are gluten-free that are being claimed.
A summary of each food product that was purchased during the 12-month period for which the expenses are being claimed.
Example:
| Gluten Free | |||||
| Item | Quantity | Avg. Cost of Non-GF Product | Avg. cost of GF product | Incremental cost | Amount to Claim |
| Bread | 12 | $2.99 | $4.28 | $1.29 | $15.48 |
| Flour | 5 | $6.99 | $8.49 | $1.50 | $7.50 |
| Chicken strips | 1 | $6.99 | $8.49 | $1.50 | $1.50 |
| Stuffing Mix | 4 | $1.98 | $5.98 | $4.00 | $16.00 |
| Cookies | 3 | $2.98 | $5.98 | $3.00 | $9.00 |
| Total this is the amount to claim>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> | $49.48 | ||||
This is the responsibility of the person claiming gluten-free foods as a medical expense.
Eligible food products:
Foods that are marketed specifically for gluten-free diets, such as gluten-free breads.
Other food products may be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. This includes, but not limited to, rice flour and gluten-free spices.
If several people eat the product, only the costs related to the part of the product that is eaten by the person with celiac disease may be claimed as a medical expense.
Remember to keep all related documents in case Canada Revenue Agency asks to see them at a later date.