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

CRA last updated: 2026-01-20Last reviewed: 2026-03-20
Eligible

Braces, compression stockings, walking casts, and boots that support or stabilize a limb for a medical condition

Are braces for a limb CRA eligible in Canada?

Yes. Braces for a limb, including casts, compression stockings, and walking boots, are CRA-eligible medical expenses. No prescription, written certification, or Form T2201 is required. Because they are CRA-eligible, they can be reimbursed through your HSA.

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. Braces for a limb (including casts) qualify under paragraph 118.2(2)(i) of the Income Tax Act.

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".

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

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.