Furnace
Furnace installation or replacement prescribed by a medical practitioner for a severe respiratory or other medical condition
Is a furnace CRA eligible in Canada?
Yes. A furnace is eligible for the Medical Expense Tax Credit (METC) when prescribed by a medical practitioner for a specific medical condition. Because METC-eligible expenses can be reimbursed through a Health Spending Account (HSA), a prescribed furnace qualifies for HSA reimbursement. A prescription is required.
What Qualifies
- Purchase or installation of a furnace prescribed by a physician for a person with a severe respiratory condition or other medical condition requiring it
- Replacement of an existing furnace when prescribed by a medical practitioner for a qualifying medical condition
Frequently Asked Questions
Is a furnace CRA eligible?
Yes, when prescribed by a medical practitioner for a qualifying medical condition — the CRA lists furnaces as an eligible medical expense requiring a prescription.
Can I claim a furnace through my HSA?
Yes. Provide the prescription and purchase receipt to your HSA administrator.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Artificial limbs, aids and other devices and equipment".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.