Electronic speech synthesizers

Are electronic speech synthesizers CRA eligible in Canada?

Yes, with a prescription. Under paragraph 118.2(2)(m) and paragraph 5700(p) of the Income Tax Regulations, an electronic speech synthesizer that enables a patient who is mute to communicate by use of a portable keyboard 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 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, when prescribed for a patient who is mute to enable communication by use of a portable keyboard, per paragraph 5700(p) of the Income Tax Regulations.

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".