10 December 2002 External T.I. 2002-0172945 - MEDICAL EXPENSES-VITAMINS

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.

Principal Issues: The taxpayer requested clarification as to whether the cost of vitamin B12 is a qualifying medical expense.

Position: Vitamin B12 must be prescribed by a medical practitioner and recorded by a pharmacist in a prescription record or prescribed by a medical practitioner for the treatment of pernicious anaemia.

Reasons: 118.2(2)(k) and (n)

					Bob Naufal, CMA
XXXXXXXXXX 				(613) 957-2744
					2002-017294
December 10, 2002

Dear Madam:

Re: Medical Expenses - Vitamin B12

Thank you for your letter dated October 8, 2002, wherein you requested our comments as to whether the cost of vitamin B12 is a qualifying medical expense. In your letter you stated that you were required to pay for vitamin B12 that was prescribed by your doctor. However, you did not have a written prescription so the pharmacist took it from the shelf and charged you for it. The pharmacist advised you that vitamin B12 would qualify as a medical expense if injected. You note in your letter that paragraph 61 of Interpretation Bulletin, IT-519R2 (Consolidated), Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction states that insulin, oxygen and, for pernicious anaemia, liver extract and vitamin B12 may qualify as medical expenses.

Our Comments

There are two categories of drugs, medicaments or other preparations or substances the cost of which may qualify as a qualifying medical expense:

a) drugs, medicaments or other preparations or substances, prescribed by a medical practitioner, and purchased from a pharmacist who records the prescription in a prescription record, and

b) insulin, oxygen and liver extract injectible for pernicious anaemia and vitamin B12 for pernicious anaemia, prescribed by a medical practitioner.

As your purchase of vitamin B12 was not recorded in a prescription record by the pharmacist, the cost incurred by you would only be a qualifying medical expense if the vitamin B12 were for the treatment of pernicious anaemia. It is our understanding that pernicious anaemia is a disease in which the red blood cells are abnormally formed, due to an inability to absorb vitamin B12 and that the treatment of pernicious anaemia usually requires the administration of injections of vitamin B12 directly into the bloodstream. Thus, at least initially, it appears that the cost of vitamin B12 purchased by you would not be a qualifying medical expense. However, if you can establish that the vitamin B12 is being used to treat pernicious anaemia, the cost should qualify as a medical expense.

Please advise us if you have any further questions or concerns.

Yours truly,

D. Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate