Mr. Speaker, with respect to the noted question, what follows is the response from the Canada Revenue Agency, or CRA, as of February 9, 2024, that is, the date of the question.
The Medical Expense Tax Credit is a non-refundable tax credit that can be used to reduce tax that is paid or may have to be paid. Expenses include a wide range of products, procedures and services. Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense.
With respect to parts (a), (b) and (c), on the T1 General Income Tax and Benefit Return, the medical expense claims recorded on lines 33099 and 33199 encompass lump sums for various eligible expenses, some of which may not be related to celiac disease. Further information can be found on “https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html#hw_clm.
Although medical expenses are reviewed as part of the CRA’s compliance workload, the CRA does not track the various types of expenses which taxpayers are claiming on their tax return for medical expenses, nor are they broken down by income levels. As such, the CRA cannot respond in the manner requested.
With respect to parts (d), (e) and (f), through a variety of verification activities the CRA ensures taxpayers and benefit recipients comply with tax legislation administered by the CRA. The CRA cannot isolate the costs to administer this tax credit individually. This credit is one of numerous credits on the holistic T1 individual income tax and benefit return and is integrated into the blended activities of the CRA. As such, the CRA cannot respond in the manner requested.