Hello,
In general, meal services are not income tax deductible for individuals. However, for an individual with a medical need they can conditionally claim the salaries and wages paid for full or part-time attendant care in your private home.
Under the following two scenarios you may claim the salary and wages paid for the preparation and delivery of the food as a medical expense as attendant care. However, the cost of the food used in your meal is not income tax deductible as a medical expense.
Scenario 1) You qualify for the Disability Amount Tax Credit by having the form T2201 certified by your doctor and accepted by the CRA. There are limitations on making claims for attendant care and claiming the disability amount tax credits, please review the references stated below for additional information.
Scenario 2) You do not qualify for the Disability Amount Tax Credit but your doctor has certified in writing that you are dependent on others for certain care because of a mental or physical infirmity.
Alternately, if your doctor has certified in writing that you are dependent on others for certain care because of a mental or physical infirmity, and you incurred certain expenses, such as attendant care, to work, attend school or complete research, you may deduct these expenses as Disability Support Deduction on line 21500 of your income tax and benefit return.
For any of these circumstances you should ask your attendant care provider to provide you a receipt for tax purposes that provides the costs to deliver and prepare the meals, excluding the costs of the food used in the preparation.
For your reference and clarification, from the Canada Revenue Agency:
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