Crutches

Are crutches CRA eligible in Canada?

Yes. Crutches are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes crutches under paragraph 118.2(2)(i) of the Income Tax Act, as described in Folio S1-F1-C1, paragraph 1.73. No prescription, written certification, or Form T2201 is required. Both the purchase price and rental charges qualify, along with operating costs. Because crutches are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• Underarm crutches or forearm (Lofstrand) crutches used as a mobility aid
• Crutches used temporarily after an injury or surgery, or on an ongoing basis for a mobility limitation
• Rental charges for crutches (not just the purchase price)
• Operating costs: repairs, replacement parts, maintenance, and supplies (per Folio S1-F1-C1, paragraph 1.74)

Frequently Asked Questions

Are crutches CRA eligible?

Yes. The CRA explicitly lists crutches as eligible medical expenses under paragraph 118.2(2)(i) of the Income Tax Act, as described in Folio S1-F1-C1, paragraph 1.73.

Can I claim crutches through my HSA?

Yes. If the expense is METC eligible, it can be reimbursed through your HSA.

Do I need a prescription for crutches?

No. The CRA does not require a prescription, written certification, or Form T2201 for crutches.

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".