Deaf-blind intervening services
Intervening services for a patient who is both blind and profoundly deaf, paid to a person in the business of providing such services
Are deaf-blind intervening services CRA eligible in Canada?
Yes. Amounts paid for deaf-blind intervening services for a patient who is blind and profoundly deaf are eligible medical expenses under paragraph 118.2(2)(l.44) of the Income Tax Act. The payment must be made to a person who is in the business of providing such services. Because the expense qualifies as an METC-eligible medical expense, it can be reimbursed through a Health Spending Account.
What Qualifies
- Intervening services for a patient who is both blind and profoundly deaf
- Payments made to a person or organization in the business of providing deaf-blind intervening services
- Tactile communication support (such as tactile sign language interpretation) enabling the patient to receive information and navigate daily life
Frequently Asked Questions
Are deaf-blind intervening services CRA eligible?
Yes. Paragraph 118.2(2)(l.44) of the Income Tax Act specifically lists amounts paid for deaf-blind intervening services for a patient who is both blind and profoundly deaf as eligible medical expenses.
Can I claim deaf-blind intervening services through my HSA?
Yes. Because this expense is CRA eligible under the Medical Expense Tax Credit, it can be reimbursed through a Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Deaf-blind intervening services".
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.