Chair (Power-Operated)

Is a power-operated chair CRA eligible in Canada?

Yes, with a prescription. A power-operated guided chair installation designed solely for use in a stairway is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes this under paragraph 5700(f) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(i). A prescription from a medical practitioner is required. Because this expense is METC eligible, it can also be reimbursed through an HSA or PHSP.

What Qualifies

• A power-operated guided chair installation (stair lift) designed solely for use in a stairway, prescribed by a medical practitioner
• Rental charges for the device (not just the purchase price)
• Reasonable servicing and repair costs (per Folio S1-F1-C1, paragraph 1.121)
• Operating costs including electricity and replacement parts

Frequently Asked Questions

Is a power-operated stair lift CRA eligible?

Yes, with a prescription. The CRA includes power-operated guided chair installations designed for stairway use under paragraph 5700(f) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(i).

Can I claim a stair lift through my HSA?

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

Is a power wheelchair different from a power-operated chair?

Yes. A power wheelchair or motorized scooter qualifies under paragraph 118.2(2)(i) as a wheelchair without a prescription. A power-operated guided chair (stair lift) is a different device under paragraph 5700(f) and requires a prescription.

Source

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