Berg v. The Queen, 2012 DTC 1017 [at at 2564], 2011 TCC 528 (Informal Procedure) -- summary under Paragraph 118.2(2)(n)

The taxpayer was not allowed to deduct the cost of over-the-counter supplements to alleviate her fibromyalgia, chronic fatigue syndrome, and polymyalgia rheumatica, because the supplements were not prescribed. She was also unable to deduct supplements bought before the 2008 amendment to paragraph (n) (which established the requirement prescriptions had to be made by a medical professional or dentist or pursuant to regulation) because there was not a prescription recorded by a pharmacist.