Cochlear Implant

Is a cochlear implant CRA eligible in Canada?

Yes. A cochlear implant is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes a cochlear implant — which consists of a series of electrodes surgically placed in the sensory organ of a patient who is profoundly deaf and for whom traditional hearing aids are not feasible — as an "aid to hearing" under paragraph 118.2(2)(i) of the Income Tax Act, as described in Folio S1-F1-C1, paragraph 1.80. No prescription, written certification, or Form T2201 is required. Because this expense is METC eligible, it can also be reimbursed through an HSA or PHSP.

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. The CRA explicitly lists cochlear implants as an "aid to hearing" under paragraph 118.2(2)(i) of the Income Tax Act, as described in Folio S1-F1-C1, paragraph 1.80.

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".