Electronic bone healing devices

Are electronic bone healing devices CRA eligible in Canada?

Yes, with a prescription. Under paragraph 118.2(2)(m) and paragraph 5700(v) of the Income Tax Regulations, an inductive-coupling osteogenesis stimulator for treating non-union of fractures or aiding in bone fusion 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

• An inductive-coupling osteogenesis stimulator prescribed for treating non-union of fractures
• An inductive-coupling osteogenesis stimulator prescribed for aiding in bone fusion
• Reasonable servicing and repair costs for the device (per paragraph 1.121 of the Folio)
• Rental charges and operating costs for the device, where applicable (per paragraph 1.74 of the Folio)

What Does Not Qualify

• General PEMF or magnetic therapy devices not specifically designed for bone healing
• Non-prescribed wellness devices marketed for bone health

Frequently Asked Questions

Are electronic bone healing devices CRA eligible?

Yes, when prescribed and specifically an inductive-coupling osteogenesis stimulator for treating non-union of fractures or aiding in bone fusion, per paragraph 5700(v) of the Income Tax Regulations.

Can I claim electronic bone healing devices 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".