Eligible Expenses
The Canada Revenue Agency (CRA) has provided a thorough list of
eligible medical expenses. We’ve posted the most common medical expenses and any requirements or conditions they may carry below:
Acoustic coupler – prescription required.
Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less, for a person with a severe chronic ailment, disease, or disorder – prescription required.
Air filter, cleaner, or purifier – the amount paid for a person to cope with or overcome a severe chronic respiratory ailment or a severe chronic immune system disorder – prescription required.
Altered auditory feedback devices for treating a speech disorder – prescription required.
Ambulance service to or from a public or licensed private hospital.
Animals – the cost of a specially trained animal to help a person who:
- is blind;
- is profoundly deaf;
- has a severe and prolonged physical impairment that markedly restricts the use of his or her arms or legs;
- is severely affected by autism or epilepsy; or
- has severe diabetes (for expenses incurred after 2013).
In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses.
Reasonable travel expenses for the person to attend a school, institution, or other place that trains him or her in the handling such an animal (including reasonable board and lodging for full-time attendance at the school) are eligible expenses. The training of such animals has to be one of the main purposes of the person or organization that provides the animal.
Artificial eye or limb<
Assisted breathing devices that supply air to the lungs under pressure, such as a continuous positive airway pressure (CPAP) machine or mechanical ventilator.
Attendant care expenses – see
Attendant care or care in an establishment.
Audible signal devices including large bells, loud ringing bells, single stroke bells, vibrating bells, horns, and visible signals – prescription required.
Baby breathing monitor – designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome.
Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription required.
Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by selecting the symbols or spelling out words – prescription required.
Blood coagulation monitors – the amount paid for the purchase including disposable peripherals such as pricking devices, lancets and test strips for a person who requires anti-coagulation therapy – prescription required.
Bone conduction receiver
Bone marrow transplant – reasonable amounts paid to locate a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travelling costs including board and lodging for the patient, the donor, and their respective attendants.
Braces for a limb including woven or elasticized stockings made to measure. Boots or shoes that have braces built into them to enable a person to walk are also eligible.
Braille note-taker devices used by a person who is blind to allow that person to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription required.
Braille printers, synthetic speech systems, large print-on-screen devices, and other devices designed exclusively to be used by a person who is blind to operate a computer – prescription required.
Breast prosthesis because of a mastectomy – prescription required.
Cancer treatment in or outside Canada, provided by a medical practitioner or a public or licensed private hospital.
Catheters, catheter trays, tubing, or other products required for incontinence caused by illness, injury, or affliction.
Chair – power-operated guided chair to be used in a stairway, including installation – prescription required.
Cochlear implant
Computer peripherals designed exclusively to be used by a person who is blind to operate a computer – prescription required.
Crutches
Deaf-blind intervening services used by a person who is both blind and profoundly deaf when paid to someone in the business of providing these services.
Dental services paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible.
Dentures and dental implant
Devices or software designed to be used by a person who is blind or has a severe learning disability to enable him or her to read print – prescription required.
Diapers or disposable briefs for a person who is incontinent because of an illness, injury, or affliction.
Driveway access – reasonable amounts paid to alter the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate access to a bus.
Elastic support hose designed exclusively to relieve swelling caused by chronic lymphedema – prescription required.
Electrolysis – only amounts paid to a qualified medical practitioner. Expenses for purely cosmetic procedures are not eligible.
Electronic bone healing device – prescription required.
Electronic speech synthesizers that enable a person who is unable to speak to communicate using a portable keyboard – prescription required.
Electrotherapy devices for the treatment of a medical condition or a severe mobility impairment – prescription required.
Environmental control system (computerized or electronic) including the basic computer system used by a person with a severe and prolonged mobility impairment – prescription required.
Extremity pump for a person diagnosed with chronic lymphedema – prescription required.
Furnace – the amount paid for an electric or sealed combustion furnace acquired to replace a furnace that is neither of these, where the replacement is necessary because of a person's severe chronic respiratory ailment or immune system disorder – prescription required.
Gluten-free products Incremental cost of gluten-free (GF) products, an eligible medical expense.
Hearing aids or personal assistive listening devices including repairs and batteries.
Heart monitoring devices including repairs and batteries – prescription required.
Hospital bed including attachments – prescription required.
Hospitals services – public or private, that are licensed as hospitals by the province, territory or jurisdiction where they are located in.
Ileostomy and colostomy pads including pouches and adhesives.
Infusion pump including disposable peripherals used in treating diabetes, or a device designed to enable a person with diabetes to measure blood sugar levels – prescription required.
Insulin or substitutes – prescription required.
In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital, not including donations to a sperm bank.
Kidney machine – the cost of the machine and the following related costs:
- repairs, maintenance, and supplies;
- additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation);
- the part of the operating costs of the home that relate to the machine (excluding mortgage interest and capital cost allowance);
- a telephone extension in the dialysis room and all long distance calls to a hospital for advice or to obtain repairs; and
- necessary and unavoidable costs to transport supplies.
Laboratory procedures or services including necessary interpretations – prescription required.
Large print-on-screen devices designed exclusively to be used by a person who is blind to operate a computer – prescription required.
Laryngeal speaking aids
Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital.
Lift or transportation equipment (power-operated) designed exclusively for use by a person with an impairment to allow him or her to access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle.
Liver extract injections for a person with pernicious anaemia – prescription required.
Medical marijuana or marijuana seeds – the amount paid to Health Canada or a designated producer for a person authorized to possess or use the drug for medical purposes under the
Marihuana Medical Access Regulations or exempt under section 56 of the
Controlled Drugs and Substances Act.
Medical services provided outside of Canada – if you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital. A "medical practitioner" is an individual (such as a doctor or a nurse) who is authorized to practice according to the laws of the jurisdiction that the services are provided in. A "licensed private hospital" is a hospital licensed by the jurisdiction that it operates in.
Needles and syringes – prescription required.
Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are necessary.
Optical scanners or similar devices designed for use by a person who is blind to enable him or her to read print – prescription required.
Organ transplant – reasonable amounts paid to locate a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travelling costs including board and lodging for the patient, the donor, and their respective attendants.
Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible.
Orthopaedic shoes, boots, and inserts – prescription required.
Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription required.
Oxygen concentrator – amounts paid to purchase, operate and maintain an oxygen concentrator including electricity.
Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription required.
Pacemakers – prescription required.
Page-turner devices to help a person turn the pages of a book or other bound document when he or she has a severe and prolonged impairment that markedly restricts the person's ability to use his or her arms or hands – prescription required.
Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, operate, and maintain this equipment.
Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital.
Prescription drugs and medications that can lawfully be acquired for use by the person only if prescribed by a medical practitioner. Also, the drugs or medications must be recorded by a pharmacist. You
cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner.
Pressure pulse therapy devices for treating a balance disorder – prescription required.
Reading services provided to a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are necessary.
Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.
Rehabilitative therapy including lip reading and sign language training to adjust to a person's loss of hearing or speech.
School for persons with an impairment in physical or mental functions – a medical practitioner must certify in writing that the equipment, facilities or personnel specially provided by that school are required because of the person's physical or mental impairment.
Scooter – the amount paid for a scooter that is used instead of a wheelchair.
Sign-language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.
Spinal brace
Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription required.
Talking textbooks in connection with enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary.
Teletypewriters or similar devices that enable a person who is deaf or unable to speak to make and receive phone calls – prescription required.
Televison closed caption decoders for a person who is deaf – prescription required.
Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services. Also, you can claim the cost of any related interpretation or diagnosis – prescription required.
Therapy – the cost of therapy received by a person who is eligible for the disability tax credit, provided by someone who is not the spouse or common-law partner of the person who is claiming the expense and who is 18 years of age or older when the amounts are paid.
The
therapy has to be prescribed and supervised:
- for a mental impairment, by a medical doctor or a psychologist; or
- for a physical impairment, by a medical doctor or an occupational therapist.
Training – the amount paid for you or a relative to learn to care for a relative who has an impairment in physical or mental functions and is a member of your household or dependent on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid.
Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person requires the specialized equipment, facilities, or personnel provided.
Truss for hernia
Tutoring services that are supplementary to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are necessary.
Vaccines – prescription required.
Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within six months of the date of purchase (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $6,686).
Vehicle modification to permit a person confined to a wheelchair to gain independent access to and drive the vehicle – prescription required.
Vision devices – including eyeglasses and contact lenses to correct eyesight – prescription required.
Visual or vibratory signalling device for a person with a hearing impairment – prescription required.
Vitamin B12 injections for a person with pernicious anaemia – prescription required.
Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the expense is necessary.
Volume control feature (additional) used by a person who has a hearing impairment – prescription required.
Walking aids – the amount paid for devices designed exclusively to help a person who has a mobility impairment – prescription required.
Water filter, cleaner, or purifier – the amount paid for a person to cope with or overcome a severe chronic respiratory ailment, or severe chronic immune system disorder – prescription required.
Wheelchairs and wheelchair carriers
Whirlpool bath treatments – the amount paid to a medical practitioner. A hot tub that you install in your home, even if prescribed by a medical practitioner, is
not eligible.
Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – prescription required.
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