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) for a person with a severe chronic ailment, disease, or disorder — but only when purchased with a prescription. The claimable amount is limited to $1,000 or 50% of the amount paid for the air conditioner, whichever is less. 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 for a person with a severe chronic ailment, disease, or disorder
• Window, portable, or central air conditioning units prescribed for a documented condition such as a severe chronic respiratory illness, immune system disorder, or heat-intolerance condition
• The claimable amount is the lesser of $1,000 or 50% of the purchase price

What Does Not Qualify

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

Frequently Asked Questions

Is an air conditioner CRA eligible?

Yes, but only with a prescription for a person with a severe chronic ailment, disease, or disorder. The eligible amount is capped at $1,000 or 50% of the purchase price, whichever is less.

Can I claim an air conditioner through my HSA?

Yes. If you have a valid prescription and the expense is METC eligible, you can claim up to $1,000 or 50% of the purchase price 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".