Mr. Speaker, with regard to part (a), as part of budget 2024 consultations, the key submission regarding measures to assist individuals living with celiac disease was presented by Celiac Canada on September 13, 2023. Prior to the tabling of budget 2024, the government also received correspondence from taxpayers, including correspondence forwarded by members of Parliament, regarding support for those with celiac disease.
With regard to (b), the incremental cost of gluten free foods for people with celiac disease was added to the list of eligible expenses for the medical expense tax credit, or METC, under the Income Tax Act, 2003 following in depth consultations with representatives of the community of persons with disabilities and with medical practitioners.
The purpose of the METC is to take into account above-average medical expenses incurred by Canadians in determining an individual’s amount of tax owing, consistent with the principle that people with less discretionary income should pay less tax. The METC seeks to reduce the amount of tax owing by the portion of qualifying medical or disability related expenses in excess of the lesser of $2,759 in 2024 and 3% of income. The 3% threshold represents above average medical expenses for these purposes. There is no upper limit on the amount of expenses that can be covered.
To ensure that tax relief is provided only for medical expenses that Canadians incur out of pocket, itemized receipts must be retained to support a claim under the METC and must be provided to the Canada Revenue Agency upon request. This approach applies generally to all expenses claimed under the METC, is consistent with the administration of other tax credits, and is important for ensuring the overall integrity of the tax system.
With regard to (c), the government is continually reviewing tax matters to ensure that the tax system is fair and as current as possible.