Bed Positioning Device

Is a bed positioning device CRA eligible in Canada?

Yes. Under proposed changes to the Income Tax Act, bed positioning devices for a person with a severe and prolonged impairment in physical functions are eligible medical expenses with a prescription. Related amounts paid for an ergonomic assessment are also included. Once enacted, these costs will qualify for the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• Bed positioning systems, wedges, or bolsters prescribed for a person with a severe and prolonged physical impairment
• Adjustable positioning frames or supports that manage posture or prevent pressure injuries for persons with limited mobility
• Ergonomic assessments paid to a person in the business of providing such services, where the assessment relates to the bed positioning device

What Does Not Qualify

• Standard pillows, mattress toppers, or bedding purchased for general comfort
• Adjustable bed bases not prescribed for a severe and prolonged physical impairment

Good to Know

• Ergonomic assessments included: The CRA's proposed change explicitly includes related ergonomic assessment costs as part of the eligible expense.
• 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, receipts for the device and any ergonomic assessment, documentation showing the person has a severe and prolonged impairment in physical functions.

Frequently Asked Questions

Is a bed positioning device CRA eligible?

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

Can I also claim the ergonomic assessment cost?

Yes. The CRA's proposed change explicitly includes related ergonomic assessment amounts as part of the eligible expense.

Can I claim a bed positioning device through my HSA?

Yes. Submit the prescription and receipts to your HSA administrator.

Source

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