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Tax Information

Here is information from Canada Revenue Agency on the medical tax credit for the extra cost of gluten-free food.

 

Gluten-free products – Persons with celiac disease (gluten intolerance) can claim the incremental costs associated with buying gluten-free products as a medical expense. The incremental cost is the difference in the cost of gluten-free products compared to the cost of similar products with gluten. It is calculated by subtracting the cost of a product with gluten from the cost of a gluten-free product.

Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread. Other products can also be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. These include, but is 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.

Do not send any supporting documents. Keep them in case we ask to see them later. You will need to keep all of the following:

  • a letter from a medical practitioner that certifies that the person has celiac disease and needs a gluten-free diet
  • receipts for each gluten-free food product that is claimed
  • a summary of each food product that was bought during the 12-month period for which the expenses are being claimed (see example below)

Example:

 

Food product: Bread
Number of products bought (for the 12-month period): 52
Average cost of product with gluten: $3.49
Average cost of gluten-free product: $6.99
Incremental cost: $6.99 – $3.49 = $3.50
Amount to claim: $3.50 x 52 = $182.00