Elastic support hose

Are elastic support hose CRA eligible in Canada?

Yes, with a prescription. Under paragraph 118.2(2)(m) and paragraph 5700(u) of the Income Tax Regulations, an extremity pump or elastic support hose that is exclusively designed to relieve swelling caused by chronic lymphedema is an eligible medical expense when prescribed by a medical practitioner. Because this expense qualifies under the Medical Expense Tax Credit, it can be reimbursed through a Health Spending Account.

What Qualifies

• Elastic support hose exclusively designed to relieve swelling caused by chronic lymphedema, prescribed by a medical practitioner
• Extremity pumps for the same purpose, prescribed by a medical practitioner
• Reasonable servicing and repair costs for an eligible device (per paragraph 1.121 of the Folio)
• Rental charges and operating costs, where applicable (per paragraph 1.74 of the Folio)

What Does Not Qualify

• Fashion compression socks or general support hose worn for comfort or athletic performance
• Non-prescription support stockings without a chronic lymphedema diagnosis
• Compression hose for varicose veins that are not designed exclusively for chronic lymphedema

Frequently Asked Questions

Are elastic support hose CRA eligible?

Yes, when prescribed and exclusively designed to relieve swelling caused by chronic lymphedema, per paragraph 5700(u) of the Income Tax Regulations.

Can I claim elastic support hose 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, "Devices and equipment prescribed by regulation".