Electronic Speech Synthesizers

Are electronic speech synthesizers CRA eligible in Canada?

Yes, with a prescription. An electronic speech synthesizer that enables a mute patient to communicate via a portable keyboard is a CRA-eligible medical expense when prescribed by a medical practitioner. This cost can be reimbursed through a Health Spending Account.

What Qualifies

• An electronic speech synthesizer that enables a patient who is mute to communicate using a portable keyboard, prescribed by a medical practitioner
• Dedicated AAC (augmentative and alternative communication) devices prescribed for a mute patient
• 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

• Smart speakers or voice assistants used for general home convenience
• Text-to-speech applications on general-purpose devices purchased primarily for non-medical use

Frequently Asked Questions

Are electronic speech synthesizers CRA eligible?

Yes. These devices qualify under paragraph 118.2(2)(m) of the Income Tax Act and paragraph 5700(p) of the Income Tax Regulations when prescribed for a mute patient.

Can I claim electronic speech synthesizers 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".