Electrotherapy devices

Are electrotherapy devices CRA eligible in Canada?

Yes, with a prescription. Under paragraph 118.2(2)(m) and paragraph 5700(z.2) of the Income Tax Regulations, an electrotherapy device designed to be used by a patient who has a medical condition or by a patient who has a severe mobility impairment 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 electrotherapy device designed for a patient with a medical condition, prescribed by a medical practitioner (e.g., TENS unit for chronic pain management)
• An electrotherapy device designed for a patient with a severe mobility impairment, prescribed by a medical practitioner (e.g., electrical muscle stimulation device)
• 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

• Consumer massage devices or vibration therapy tools without a prescription
• General relaxation or wellness devices not prescribed for a specific medical condition or severe mobility impairment

Frequently Asked Questions

Are electrotherapy devices CRA eligible?

Yes, when prescribed and designed for use by a patient with a medical condition or severe mobility impairment, per paragraph 5700(z.2) of the Income Tax Regulations.

Can I claim electrotherapy 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".