Diapers or disposable briefs

Are diapers or disposable briefs CRA eligible in Canada?

Yes. Under paragraph 118.2(2)(i.1) of the Income Tax Act, the cost of diapers, disposable briefs, catheters, catheter trays, tubing, or other products of the same class required by a patient because of incontinence caused by illness, injury, or affliction are eligible medical expenses. Because this expense qualifies under the Medical Expense Tax Credit, it can be reimbursed through a Health Spending Account.

What Qualifies

• Diapers or disposable briefs required because of incontinence caused by illness, injury, or affliction
• Catheters, catheter trays, and tubing required for the same reason
• Other products in the same class as diapers and disposable briefs, designed specifically for use by incontinent persons

What Does Not Qualify

• Baby diapers for routine infant care with no underlying illness or injury
• Generic incontinence products not designed for incontinent persons (e.g., bed clothing, disposable gloves for caregivers)

Frequently Asked Questions

Are diapers or disposable briefs CRA eligible?

Yes, per paragraph 118.2(2)(i.1), when required because of incontinence caused by illness, injury, or affliction.

Can I claim diapers or disposable briefs through my HSA?

Yes, because this expense qualifies under the Medical Expense Tax Credit.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Products required because of incontinence".