Air Conditioner

Is an air conditioner CRA eligible in Canada?

Yes. Air conditioners are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC), but only when purchased with a prescription from a medical practitioner. The prescription must indicate that the air conditioner is medically necessary. Because this expense is METC eligible, it can also be reimbursed through an HSA or PHSP when the prescription requirement is met.

What Qualifies

• An air conditioner purchased with a valid prescription from a medical practitioner
• Window, portable, or central air conditioning units prescribed for a documented medical condition such as severe respiratory illness, severe allergies, or a heat-intolerance disorder
• The full purchase price of the unit, when prescribed
• Rental charges for a prescribed air conditioning unit
• Operating costs per Folio S1-F1-C1, paragraph 1.74: electricity to run the unit, repairs, replacement parts, maintenance, warranty contracts, and supplies

What Does Not Qualify

• Air conditioner purchased for general home comfort without a medical prescription
• Air conditioning installed for general cooling with no documented medical necessity

Frequently Asked Questions

Is an air conditioner CRA eligible?

Yes, but only with a prescription from a medical practitioner. Without a prescription, an air conditioner is not an eligible medical expense under the METC.

Can I claim an air conditioner through my HSA?

Yes. If you have a valid prescription and the expense is METC eligible, it can be reimbursed through your HSA.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".