The taxpayer was a qualified medical doctor who prescribed various vitamins and herbs for his wife to take, who had severe ailments, with such prescriptions being filled by a licensed pharmacist who then issued official receipts. Such expenditures qualified under s. 118.2(2)(n), notwithstanding that the vitamins and herbs could have been purchased over the counter without the participation of the pharmacist, given that the Quebec Pharmacy Act regime required that any prescriptions that were filled by a pharmacist were to be recorded. McArthur J. stated (at para. 18):
"From my reading of the provision, eligibility under paragraph 118.2(2)(n) of the Act is determined not by the classification of the medication but by the execution of certain actions by the authorized professionals who control the access to that medication."