You cannot claim the following as medical expenses:

• organic food;
• blood pressure monitors;
• birth control devices (non-prescription);
• athletic or fitness club fees;
• travel expenses for which you can get reimbursed;
• over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner;
• health plan premiums paid by an employer and not included in your income;
• health programs;
• the following provincial and territorial plans:
  • Alberta Health Care Insurance Plan
  • Manitoba Health Plan
  • Medical Services Plan of British Columbia
  • New-Brunswick Medicare Division of Provincial Department of Health
  • Newfoundland Medical Care Plan
  • Northwest Territories Health Insurance Services Agency of Territorial Government
  • Nova Scotia Medical Services Insurance
  • Ontario Health Insurance Plan
  • Prince Edward Island Health Services Payment Plan
  • Quebec Health Insurance Board (including payments made to the Health Services Fund)
  • Saskatchewan Medical Care Insurance Plan
  • Yukon Territorial Insurance Commission
• diaper services;
• personal response systems such as Lifeline and Health Line Services.

For a list of medical expenses that you can claim, click here.