Breast Prosthesis

Is a breast prosthesis CRA eligible in Canada?

Yes, with a prescription. An external breast prosthesis required because of a mastectomy is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes this under paragraph 5700(j) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(m). A prescription from a medical practitioner is required, and the prosthesis must be required because of a mastectomy. Because this expense is METC eligible, it can also be reimbursed through an HSA or PHSP.

What Qualifies

• An external breast prosthesis (such as a silicone breast form) that is required because of a mastectomy and prescribed by a medical practitioner
• Rental charges for the prosthesis (not just the purchase price)
• Reasonable servicing and repair costs (per Folio S1-F1-C1, paragraph 1.121)

What Does Not Qualify

• A prosthesis worn for reasons other than a mastectomy does not qualify under this provision

Frequently Asked Questions

Is a breast prosthesis CRA eligible?

Yes, with a prescription. The CRA includes external breast prostheses required because of a mastectomy under paragraph 5700(j) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(m).

Can I claim a breast prosthesis through my HSA?

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

Do I need a mastectomy for this to qualify?

Yes. The CRA requires that the external breast prosthesis be required because of a mastectomy.

Source

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