Create $1,000 refundable credit
Petitioners ask the Government to add a refundable $1,000 annual credit for Canadians with celiac disease and waive receipts. The government responds that incremental gluten-free costs are admissible under the METC and receipts remain required.
Why we would sign this petition
- It would provide a guaranteed $1,000 yearly benefit to Canadians with celiac disease, directly offsetting higher gluten‑free food costs.
- Making the credit refundable helps low‑income or non‑taxpaying individuals receive relief that a non‑refundable METC does not provide.
- Removing receipt requirements lowers administrative barriers for people with low financial or health literacy and simplifies claiming.
Why we wouldn’t sign this petition
- The METC already allows claims for incremental gluten‑free costs, so the petition may duplicate existing relief rather than fix access issues.
- A refundable $1,000 credit could have substantial fiscal costs; budgetary limits might make targeted alternatives preferable.
- Waiving receipt requirements may increase incorrect claims and weaken tax‑administration integrity, complicating enforcement.
The summary and both sets of reasons are AI-generated from the petition and given equal weight. Claims are the petitioners’ own; consult the official record for the full text.
Official petition
Petition to the Government of Canada Celiac disease (CD) is a serious autoimmune disorder in which the ingestion of gluten damages the small intestine and negatively impacts many other organ systems in the body; It is estimated that CD affects one percent of the Canadian population, or 400,000 children and adults; The only known treatment for CD is a strict gluten-free diet for life; The prices of gluten-free foods are 150-500% higher than their gluten-containing counterparts; Under the Medical Exemption Tax Credit (METC), persons with CD can claim the incremental costs associated with buying gluten-free food products as a medical expense; According Celiac Canada’s 2024 State of Celiac Survey, 75% of Canadians with CD find the gluten-free diet to be expensive and only 1 in 5 have claimed the incremental cost of the gluten-free diet on their income tax; The METC is administratively burdensome, disadvantages patients with low health or financial literacy, and the credit is non-refundable, providing little benefit to the most vulnerable Canadians with CD; and The Prime Minister’s mandate letter to Cabinet identifies as a priority “bringing down costs for Canadians and helping them to get ahead”. We, the undersigned, citizens and residents of Canada, call upon the Government of Canada to provide tax relief to Canadians with Celiac disease by amending the Income Tax Act, in the form of an annual $1,000 refundable tax credit, together with a waiver of any requirement to retain receipts.
Government response
Response by the Minister of Finance and National Revenue Signed by The Honourable François-Philippe Champagne Canada’s publicly funded universal health care system is an essential foundation for a strong, fair and prosperous nation. The Government of Canada is committed to ensuring our health care system is there to meet the needs of Canadian families now and into the future. The purpose of the Medical Expense Tax Credit (METC) is to take into account above-average medical and disability related 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 provides tax relief in recognition of eligible expenses that are in excess of the lesser of $2,890 (in 2026) and 3 percent of income. There is generally no upper limit on the total amount of expenses that can be claimed. The incremental cost of gluten-free foods for people with celiac disease was added to the list of eligible expenses for the METC, under the Income Tax Act, in 2003 following in-depth consultations with advocates for and people with celiac disease as well as medical practitioners. In order 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 and provided to the Canada Revenue Agency upon request. This requirement to keep appropriate records 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. The government regularly reviews and updates the list of expenses eligible for the METC in light of disability-specific or medically related developments. The government will continue to review this and other tax matters to ensure that the tax system is fair and as current as possible.