Computer Peripherals

Are computer peripherals CRA eligible in Canada?

Yes, with a prescription. Devices or equipment exclusively designed to enable a patient who is blind to operate a computer are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes this category under paragraph 5700(o) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(s). A prescription from a medical practitioner is required. Because these expenses are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Devices or equipment exclusively designed to enable a patient who is blind to operate a computer (paragraph 5700(o)), such as:
  • Refreshable Braille displays
  • Braille keyboards
  • Large print-on-screen devices (also covered under the braille printers / synthetic speech systems entry)
  • Screen magnification hardware prescribed for a patient who is blind
• Rental charges for qualifying devices
• Reasonable servicing and repair costs (per Folio S1-F1-C1, paragraph 1.121)

What Does Not Qualify

• Standard keyboards, monitors, or peripherals used by the general public — only devices exclusively designed for patients who are blind qualify

Frequently Asked Questions

Are computer peripherals for the blind CRA eligible?

Yes, with a prescription. The CRA includes devices exclusively designed to enable a patient who is blind to operate a computer under paragraph 5700(o) of the Income Tax Regulations, as described in Folio S1-F1-C1, paragraph 1.122(s).

Can I claim assistive computer peripherals through my HSA?

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

Does a standard keyboard or monitor qualify?

No. Only devices exclusively designed for patients who are blind qualify. Standard peripherals used by the general public do not qualify under this provision.

Source

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