- The service must be performed by a licensed medical practitioner;
- Items must be prescribed by a licensed medical practitioner & dispensed by a licensed medical practitioner or a pharmacist.
For a general list of practitioners, please see the CRA publication: “Authorized medical practitioners by province or territories for the purposes of claiming medical expenses”, for a general list of covered procedures, please see the CRA publication: “Which medical expenses are eligible?”. Both available on this website. For more detailed information, please refer to the CRA publication IT-519R2 – Medical Expense, Disability Tax Credits and Attendant Care Expense Deduction, also available on this website.