Braces for a Limb (Stockings, Walking Cast, Boots)

Are braces for a limb CRA eligible in Canada?

Yes. Braces for a limb are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes a brace for a limb (including a cast) under paragraph 118.2(2)(i) of the Income Tax Act, as described in Folio S1-F1-C1, paragraph 1.73. No prescription, written certification, or Form T2201 is required. Because they are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Braces, casts, splints, or boots that support or stabilize a limb
• Compression stockings with a therapeutic function for a limb condition
• Walking casts and walking boots used following fracture or surgery
• Spinal braces and spinal supports (also expressly listed in paragraph 118.2(2)(i))
• Rental charges for a limb brace
• Operating costs: repairs, replacement parts, maintenance, and supplies (per Folio S1-F1-C1, paragraph 1.74)

Frequently Asked Questions

Are braces for a limb CRA eligible?

Yes. The CRA explicitly lists a brace for a limb (including a cast) as an eligible medical expense under paragraph 118.2(2)(i), as described in Folio S1-F1-C1, paragraph 1.73.

Can I claim a walking cast or walking boot through my HSA?

Yes. Walking casts and walking boots are covered under the same provision as braces for a limb and can be reimbursed through your HSA.

Do I need a prescription for a limb brace?

No. The CRA does not require a prescription, written certification, or Form T2201 for braces for a limb.

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".