Crutches
Crutches used as a mobility aid following injury, surgery, or for a permanent mobility limitation
Are crutches CRA eligible in Canada?
Yes. Crutches are CRA-eligible medical expenses. No prescription, written certification, or Form T2201 is required. Both the purchase price and rental charges qualify, along with operating costs. Because crutches are CRA-eligible, they can be reimbursed through your HSA.
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. Crutches are explicitly listed 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".
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.