Baby Breathing Monitor

Is a baby breathing monitor CRA eligible in Canada?

Yes. Baby breathing monitors are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). Both a prescription and a written certification from a medical practitioner are required. Because they are METC eligible, baby breathing monitors can also be reimbursed through an HSA or PHSP when both requirements are met.

What Qualifies

• Medical-grade infant apnea monitors prescribed by a pediatrician or physician for a baby with a documented risk of apnea or SIDS
• Baby breathing monitors required for premature infants with apnea of prematurity
• Purchase price of the device, with a valid prescription and written certification
• Rental charges for a baby breathing monitor
• Operating costs: electricity to operate the device, repairs, replacement parts, maintenance, warranty contracts, and supplies (per Folio S1-F1-C1, paragraph 1.74)

What Does Not Qualify

• Consumer baby monitors purchased for general peace of mind without a medical prescription
• Consumer-grade wearable baby trackers not prescribed by a physician

Frequently Asked Questions

Is a baby breathing monitor CRA eligible?

Yes. The CRA lists baby breathing monitors as eligible medical expenses. Both a prescription and written certification from a medical practitioner are required.

Can I claim a baby breathing monitor through my HSA?

Yes. If the expense is METC eligible and you have both a valid prescription and written certification, 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".