Catheters, Catheter Trays, Tubing or Other Products
Catheters, catheter trays, tubing, and other products required by a patient because of incontinence caused by illness, injury, or affliction
Are catheters, catheter trays, and tubing CRA eligible in Canada?
Yes. Catheters, catheter trays, tubing, and other products required because of incontinence caused by illness, injury, or affliction are CRA-eligible medical expenses. No prescription, written certification, or Form T2201 is required. Because these expenses are CRA-eligible, they can be reimbursed through your HSA.
What Qualifies
- Urinary catheters, catheter trays, and related sterile supplies required because of incontinence caused by illness, injury, or affliction
- Tubing and other products required by a patient because of incontinence
- Intermittent catheter kits for conditions such as neurogenic bladder
- Foley catheter supplies for a patient with a medical condition causing incontinence
Frequently Asked Questions
Are catheters CRA eligible?
Yes. Catheters and related supplies qualify under paragraph 118.2(2)(i.1) of the Income Tax Act when required because of incontinence caused by illness, injury, or affliction.
Can I claim catheter supplies through my HSA?
Yes. If the expense is METC eligible, it can be reimbursed through your HSA.
Do I need a prescription for catheters?
No. The CRA does not require a prescription for catheters and related products under this provision. However, the incontinence must be caused by an illness, injury, or affliction.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Products required because of incontinence".
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.