Although massage therapy qualifies for the medical expense tax credit in Ontario and British Columbia, it does not qualify in any of the other provinces. In the Noddin case, the Tax Court of Canada ruled that this situation did not violate the Charter of Rights.
Noddin v. The Queen, 2004-10-22
According to the Adamson and Templeton cases, you may be able to claim moving expenses even if you are not specifically moving to start a new job or a new business. One such situation is if you continue with your present employer but move to a new residence because you need more office space in your home.