Note: The following post only applies to people who have been diagnosed with Celiac Disease. Gluten Intolerance does not currently appear to be exempted.
These guidelines are based on handouts from 2003. The current rules appear to be the same.
- You can claim only the additional cost of gluten-free products. As an example, pretend your local grocery sells wheat flour for $0.89/5 lbs and sells rice flour for $3.25/5 lbs (significant! that adds up!), the difference of $2.36 is a tax-deductible claim. You can also claim gas expenses if you have to shop at a health food store and it is further than your nearest grocery, as well as postage/shipping costs spent on mail/internet-order gluten-free products. Unfortuantely, you can not write-off the incremental time spent researching gluten-free products or shopping.
- Products that have no gluten-containing or otherwise ordinary counterpart or equal, such as xanthan gum, can also be claimed.
- Save your receipts! This is not normally important but could become necessary if your claimed cost differences are scrutinized.
- Include a letter from your doctor to your tax return. It is mandatory that this letter states you have Celiac Sprue/Coeliac/Celiac disease and that, consequently, you must adhere to a life-long gluten-free diet.
- List the total extra cost of your gluten-free products (non-itemized, as a single cost) under Medical Deductions.
That’s all! You now qualify for gluten-free medical deductions.
Similar appropriations are available in Canada. I am not familiar enough with foreign laws to elaborate, however.