Cochlear Implant
A surgically implanted hearing device consisting of electrodes placed in the inner ear, for patients with severe or profound hearing loss for whom conventional hearing aids are not feasible
Is a cochlear implant CRA eligible in Canada?
Yes. A cochlear implant is a CRA-eligible medical expense for patients who are profoundly deaf and for whom traditional hearing aids are not feasible. No prescription, written certification, or Form T2201 is required. Because this expense is CRA-eligible, it can be reimbursed through your HSA.
What Qualifies
- The cochlear implant device and surgical implantation costs
- The external speech processor and related components
- Processor upgrades and accessories
- Rental charges for cochlear implant equipment (not just the purchase price)
- Operating costs: batteries, electricity, repairs, replacement parts, maintenance, warranty contracts, and supplies (per Folio S1-F1-C1, paragraph 1.74)
Frequently Asked Questions
Is a cochlear implant CRA eligible?
Yes. Cochlear implants qualify as an "aid to hearing" under paragraph 118.2(2)(i) of the Income Tax Act.
Can I claim a cochlear implant through my HSA?
Yes. If the expense is METC eligible, it can be reimbursed through your HSA.
Does the speech processor also qualify?
Yes. The external speech processor and related components are part of the cochlear implant system and qualify as eligible medical expenses.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Artificial limbs, aids and other devices and equipment".
Detailed Guide
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.