Air Filter, Cleaner, or Purifier

Is an air filter, cleaner, or purifier CRA eligible in Canada?

Yes. Air filters, cleaners, and purifiers 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 device 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

• Air filters, cleaners, or purifiers purchased with a valid prescription from a medical practitioner
• HEPA or medical-grade air purifiers prescribed for conditions such as severe asthma, chronic respiratory disease, or documented sensitivity to airborne allergens or irritants
• The full purchase price of the unit, when prescribed
• Rental charges for a prescribed air filter, cleaner, or purifier
• Operating costs per Folio S1-F1-C1, paragraph 1.74: electricity or batteries, repairs, replacement parts (including replacement filters), maintenance, warranty contracts, and supplies

What Does Not Qualify

• Air purifier purchased for general home comfort without a medical prescription
• Scent-diffusing or decorative air purifiers without a documented medical purpose

Frequently Asked Questions

Is an air filter, cleaner, or purifier CRA eligible?

Yes, but only with a prescription from a medical practitioner. Without a prescription, the expense does not qualify under the METC.

Can I claim an air filter or purifier 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".