Catheters, Catheter Trays, Tubing or Other Products

Are catheters, catheter trays, and tubing CRA eligible in Canada?

Yes. The cost of catheters, catheter trays, tubing, and other products required by a patient because of incontinence caused by illness, injury, or affliction is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly covers these costs under paragraph 118.2(2)(i.1) of the Income Tax Act, as described in Folio S1-F1-C1, paragraph 1.87. No prescription, written certification, or Form T2201 is required. Because these expenses are METC eligible, they can also be reimbursed through an HSA or PHSP.

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. The CRA explicitly lists catheters, catheter trays, tubing, and other products required because of incontinence caused by illness, injury, or affliction as eligible medical expenses under paragraph 118.2(2)(i.1), per Folio S1-F1-C1, paragraph 1.87.

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".