Artificial Eye or Limb

Are artificial eyes or limbs CRA eligible in Canada?

Yes. Artificial eyes and limbs are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). No prescription, written certification, or Form T2201 is required. Because they are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Prosthetic legs, arms, hands, or feet that replace a lost or non-functional limb
• Artificial eyes (ocular prostheses) that replace a lost eye
• Other artificial body parts designed to replace a part of the body that has been lost or is non-functional
• Custom-fitted prosthetics made for a specific individual
• Rental charges for a prosthetic device
• Operating costs: electricity or batteries to operate the device, repairs, replacement parts, maintenance, warranty contracts, and supplies (per Folio S1-F1-C1, paragraph 1.74)

Frequently Asked Questions

Is an artificial eye or limb CRA eligible?

Yes. The CRA explicitly lists artificial eyes and limbs as eligible medical expenses under paragraph 118.2(2)(i) of the Income Tax Act.

Can I claim an artificial eye or limb through my HSA?

Yes. If 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, "Artificial limbs, aids and other devices and equipment".