Devices or software
Prescribed devices or software designed to enable a patient who is blind or has a severe learning disability to read print, prescribed by a medical practitioner
Are devices or software CRA eligible in Canada?
Yes, with a prescription. Under paragraph 118.2(2)(m) and paragraph 5700(l.1) of the Income Tax Regulations, a device or software designed to enable a patient who is blind or who has a severe learning disability to read print is an eligible medical expense. A prescription from a medical practitioner is required. Because this expense qualifies under the Medical Expense Tax Credit, it can be reimbursed through a Health Spending Account.
What Qualifies
- Software prescribed for a patient who is blind to enable them to read print (e.g., screen readers, optical character recognition software)
- Software prescribed for a patient with a severe learning disability to enable them to read print (e.g., text-to-speech software)
- Devices prescribed for the same purposes under paragraph 5700(l.1) of the Regulations
- Reasonable servicing and repair costs for an eligible device (per paragraph 1.121 of the Folio)
- Rental charges and operating costs for an eligible device, where applicable (per paragraph 1.74 of the Folio)
What Does Not Qualify
- Standard computers, tablets, or smartphones for general use
- Entertainment software or general-purpose apps without a specific medical purpose
- Software not prescribed by a medical practitioner
Frequently Asked Questions
Are devices or software CRA eligible?
Yes, when prescribed by a medical practitioner and designed to enable a blind patient or a patient with a severe learning disability to read print, per paragraph 5700(l.1) of the Income Tax Regulations.
Do I need a Disability Tax Credit Certificate?
Yes. You must have a signed Form T2201 (Disability Tax Credit Certificate) on file for the person using the device or software. Without this, CRA will disallow the claim.
Can I claim devices or software through my HSA?
Yes. Submit the prescription, receipts, and a signed T2201.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".
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.