Braille Note-Taker Devices

Are Braille note-taker devices CRA eligible in Canada?

Yes, with a prescription. Braille note-taker devices are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC) when prescribed by a medical practitioner. The CRA explicitly includes a Braille note-taker under paragraph 5700(y) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(ee). Because this expense is METC eligible, it can also be reimbursed through an HSA or PHSP.

What Qualifies

• A Braille note-taker device prescribed by a medical practitioner for a patient who is blind
• The device must be designed to enable the patient to take notes that can be read back, printed, or displayed in Braille using a keyboard
• Refreshable Braille displays with note-taking capability, when prescribed
• Rental charges for the device
• Reasonable servicing and repair costs (per Folio S1-F1-C1, paragraph 1.121)

Frequently Asked Questions

Are Braille note-taker devices CRA eligible?

Yes, with a prescription. The CRA includes Braille note-takers under paragraph 5700(y) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(ee).

Can I claim a Braille note-taker through my HSA?

Yes. If the expense is METC eligible and you have a valid prescription, it can be reimbursed through your HSA.

What prescription do I need?

A prescription from a medical practitioner (e.g., a physician, ophthalmologist, or other authorized practitioner) is required.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".