Alternative Input Device

Is an alternative input device CRA eligible in Canada?

Yes. Under proposed changes to the Income Tax Act, alternative input devices that allow a person with an impairment in physical or mental functions to use a computer are eligible medical expenses with a prescription from an authorized medical practitioner. Once enacted, these costs will qualify for the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA).

Alternative input devices are adaptive peripherals that replace or supplement a standard keyboard or mouse for users who cannot operate conventional computer input equipment due to a physical or mental impairment.

What Qualifies

• Adaptive keyboards (large-key, one-handed, or on-screen) prescribed for a person with a physical impairment
• Joysticks, trackballs, or alternative pointing devices prescribed for a person unable to use a standard mouse
• Switch access systems and scanning devices for users with severe motor impairments
• Eye-tracking and head-tracking input systems prescribed for accessibility purposes
• Mouth sticks or head wands used as computer input tools by persons with limited limb function

What Does Not Qualify

• Standard keyboards, mice, or trackpads purchased for general use
• Gaming peripherals or ergonomic input devices not prescribed for a physical or mental impairment

Good to Know

• Proposed change: This expense was announced as a proposed change by the CRA. Confirm the change has been enacted before submitting a claim.
• Documents to keep: Prescription from an authorized medical practitioner, purchase receipt showing the device purchased and the amount paid.

Frequently Asked Questions

Is an alternative input device CRA eligible?

Yes, under proposed changes — a prescription from an authorized medical practitioner is required. Confirm enactment before claiming.

Can I claim an alternative input device through my HSA?

Yes. Submit the prescription and purchase receipt to your HSA administrator.

Source

Based on the CRA's official eligible medical expenses list (proposed changes).