Assisted Breathing Devices (CPAP, Ventilator)

Are assisted breathing devices CRA eligible in Canada?

Yes. Assisted breathing devices — including CPAP machines, BiPAP machines, and home ventilators — are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). A prescription from a medical practitioner is required. Because they are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• CPAP (continuous positive airway pressure) machines prescribed for obstructive sleep apnea
• BiPAP machines and home ventilators prescribed for a respiratory condition
• Purchase price of the device, with a valid prescription
• Rental charges for a CPAP machine or ventilator
• Operating costs: electricity to operate the device, repairs, replacement parts, maintenance, warranty contracts, and supplies such as masks, tubing, and filters (per Folio S1-F1-C1, paragraph 1.74)

What Does Not Qualify

• CPAP or breathing devices purchased without a prescription
• Consumer snoring devices not prescribed by a medical practitioner

Frequently Asked Questions

Are CPAP machines CRA eligible?

Yes. CPAP machines are eligible medical expenses when prescribed by a medical practitioner for a diagnosed condition such as obstructive sleep apnea.

Can I claim a CPAP machine through my HSA?

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

Are CPAP supplies like masks and filters also eligible?

Yes. Replacement supplies necessary to operate the device — including masks, tubing, filters, and humidifier chambers — qualify as operating costs under the same CRA provision.

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".