Gluten Free Food
If you have celiac disease you are able to claim the incremental costs of the gluten free food as a medical expense. In order to claim the expense you need to track the gluten free food during the year and keep the receipts to show that the expenses were incurred.
An app called celitax.ca has been created to track the gluten free food purchases
There are two ways to keep a summary of the expenses during the year;
An app called celitax.ca has been created to track the gluten free food purchases. You can find the app at the apple store and coming soon on android. This app allows you to a take a picture of the receipt which shows the gluten free item and records the items as they are purchased. The app also provides the non-gluten free cost of a similar item which is needed to calculate the incremental cost. There is a monthly fee for using the app.
You could also keep an excel summary to calculate the overall incremental cost of the gluten free food items. You will need to keep each receipt as support in case it is requested by the Canada Revenue Agency.
You could also keep an excel summary
In order to correctly track the incremental costs, the following columns should be used for each type of gluten free food product.
- Description of the item purchased
- Number of times this item was purchased
- Cost of the gluten free food item
- Cost of a similar non gluten free food item
- Description of the item purchased – Bagels
- Number of times this item was purchased – 20
- Cost – $5.00
- Cost of similar non gluten free item – $2.50
- Incremental cost – $2.50
- Claim for bagels (20*2.5) = $50.00
Either method is allowed for tracking the incremental cost of the gluten free food products. For more information on gluten free medical expenses please visit the Canada Revenue Agency link.
Thanks to Jean Dubois of KWB Chartered Accountants for providing this content.
If you would like more information or have any questions, feel free to contact us at 780.466.6204, or click here to send us an email.
Heather Bowie, CPA, CA
Heather Bowie joined KWB in March 2019. Heather received her Bachelor of Commerce from the University of Alberta in 2003. She articled with Grant Thornton during which time she received her CA designation in 2006. Over the years, Heather received a variety of experiences including working as an online facilitator for the CA program, working in industry as well as a practice reviewer for CPA Alberta.
Heather works part-time, is married and has two girls. Away from work, Heather and her husband own an HVAC business in Sherwood Park allowing her to understand business from both the client and the accountant perspective. In her spare time Heather enjoys attending her girls sporting events and dance performances, keeping active and playing board games.