Bone Conduction Receiver

Is a bone conduction receiver CRA eligible in Canada?

Yes. A bone conduction receiver is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes a bone-conduction telephone receiver as an "aid to hearing" under paragraph 118.2(2)(i) of the Income Tax Act (Folio S1-F1-C1, paragraph 1.80). No prescription, written certification, or Form T2201 is required. Because it is METC eligible, it can also be reimbursed through an HSA or PHSP.

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. The CRA explicitly lists a bone-conduction telephone receiver as an "aid to hearing" under paragraph 118.2(2)(i), as described in Folio S1-F1-C1, paragraph 1.80.

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".