Compression Stockings

Are compression stockings CRA eligible in Canada?

It depends on the medical condition. Compression stockings can qualify as a medical expense under two separate CRA provisions, each with different requirements. Because METC-eligible expenses are reimbursable through a Health Spending Account, qualifying compression stockings can be claimed through an HSA.

What Qualifies

As a brace for a limb (no prescription required):

• Compression stockings that support or stabilize a limb for a medical condition, under paragraph 118.2(2)(i) of the Income Tax Act
• No prescription, written certification, or Form T2201 is required under this provision
• Purchase price, rental charges, and operating costs (repairs, replacement, maintenance) qualify per Folio S1-F1-C1, paragraphs 1.73 and 1.74

As elastic support hose for chronic lymphedema (prescription required):

• Elastic support hose exclusively designed to relieve swelling caused by chronic lymphedema, under paragraph 118.2(2)(m) and regulation 5700(u)
• Must be prescribed by a medical practitioner
• Extremity pumps for the same purpose also qualify under this provision

What Does Not Qualify

• Compression socks worn for athletic performance, travel comfort, or general wellness
• Non-medical support stockings without a diagnosed condition

Good to Know

• The two CRA provisions cover different situations. If you have chronic lymphedema, the elastic support hose provision (regulation 5700(u)) is the more specific rule and requires a prescription. For other limb conditions, the brace-for-a-limb provision (paragraph 118.2(2)(i)) applies without a prescription.
• See also Braces for a Limb and Elastic Support Hose for the full details of each provision.

Frequently Asked Questions

Are compression stockings CRA eligible?

Yes, conditionally. They can qualify under the brace-for-a-limb provision (no prescription) or the elastic support hose provision for chronic lymphedema (prescription required), depending on the medical condition.

Can I claim compression stockings through my HSA?

Yes, if the stockings qualify under either CRA provision. Submit the receipt and, if claiming under the lymphedema provision, the prescription.

Do I need a prescription for compression stockings?

Not always. Compression stockings used as a brace for a limb condition do not require a prescription. Elastic support hose exclusively for chronic lymphedema do require a prescription.

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" and "Devices and equipment prescribed by regulation".