Did you know that your medical cannabis purchases may be eligible as a medical expense on your Canadian income tax return? If you’re a medical cannabis patient, you may be able to reduce how much tax you owe by claiming these costs. This email will walk you through the basics, what the Canada Revenue Agency (CRA) allows, and how to calculate your claim. 

Note: The information provided in this email is for general educational purposes only and is not intended as legal, tax, or accounting advice. Regulations and eligibility requirements for claiming medical cannabis on your taxes can vary based on individual circumstances and jurisdiction. You should consult a qualified tax professional, accountant, or legal advisor to obtain guidance specific to your situation. We make no representations or warranties regarding the accuracy, completeness, or timeliness of this information and assume no liability for actions taken based on it. 

Is Medical Cannabis an Eligible Medical Expense? 
Yes, medical cannabis is an eligible medical expense in Canada when purchased for medical purposes from a Canadian licensed producer (Spectrum Therapeutics) and supported by a valid medical document (prescription).  You may claim these expenses on:

• Line 33099 – for yourself, your spouse/common‑law partner, and dependent children under 18
• Line 33199 – for other dependents 
  

What's not eligible?
Growing supplies such as pots, soil, nutrients, lights, and other production-related costs.   

How Much Can You Claim? 
The CRA allows you to claim the amount of your total medical expenses, minus the lesser of:
3% of your net income, OR
$2,834 for the 2025 tax year.    
(Only portions not reimbursed by insurance can be claimed). Don’t worry, we’ve got an example below to show you how easy it is to calculate!  

Where Can I Find My Receipts? 
You can find all your receipts for your medical cannabis in your Spectrum account under https://www.spectrumtherapeutics.com/account. Just scroll down past your account details and shipping address. Here you can add up your medical cannabis spend and download the receipts.   

Example: How Much Your Medical Expenses Must Total On A $40,000 Income 

For 2025, you can claim only the portion of eligible medical expenses (including medical cannabis) that exceeds the lesser of:  
3% of your net income, OR   
the fixed federal threshold ($2,834 for 2025)    

Step‑by‑step with your income:  

• Your net income is $40,000
• 3% of $40,000 = $1,200
• Federal fixed threshold for 2025 = $2,834
  

You must use the lower of these two amounts. Therefore, your personal threshold would be $1,200. In this scenario, only medical expenses above $1,200 become claimable for the tax credit. Remember, this $1,200 includes not only your medical cannabis but also any other medical expenses you have paid for over the year. This can include a wide range of things, including prescriptions, practitioner fees, glasses and contacts, CPAP machines, dentures, and more. For the full list, visit the CRA's list of eligible expenses here.   

So if you spent $2,000 on eligible medical cannabis:  

• Eligible amount = $2,000 − $1,200 = $800
  

That $800 is what you claim for the federal credit in this scenario!