Bone Conduction Receiver
A bone-conduction telephone receiver or bone-anchored hearing device that transmits sound through the skull bone
Is a bone conduction receiver CRA eligible in Canada?
Yes. A bone conduction receiver is a CRA-eligible medical expense. No prescription, written certification, or Form T2201 is required. Because it is CRA-eligible, it can be reimbursed through your HSA.
What Qualifies
- A bone-conduction telephone receiver or bone-anchored hearing device for a patient with hearing loss
- Bone-anchored hearing aids (BAHA) used in substitution for a conventional hearing aid
- Rental charges for a bone conduction device
- Operating costs: batteries, electricity, repairs, replacement parts, maintenance, warranty contracts, and supplies (per Folio S1-F1-C1, paragraph 1.74)
Frequently Asked Questions
Is a bone conduction receiver CRA eligible?
Yes. A bone conduction receiver qualifies as an "aid to hearing" under paragraph 118.2(2)(i) of the Income Tax Act.
Can I claim a bone conduction receiver 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".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.