Furnace

Is a furnace CRA eligible in Canada?

Conditionally. The CRA allows a claim for the amount paid for an electric or sealed combustion furnace to replace a furnace that is neither electric nor sealed combustion, where the replacement is necessary because of a person's severe chronic respiratory ailment or immune system disorder. A prescription is required. Because this expense is METC eligible under these conditions, it can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• An electric furnace purchased to replace a non-electric, non-sealed combustion furnace, where prescribed for a person with a severe chronic respiratory ailment or immune system disorder
• A sealed combustion furnace purchased to replace a non-sealed furnace under the same conditions
• The full amount paid for the qualifying replacement furnace

What Does Not Qualify

• Replacement of one electric furnace with another electric furnace (no change in type)
• Furnace upgrades for general energy efficiency or home improvement without a medical condition requiring the change
• Any furnace not replacing a non-electric, non-sealed combustion unit

Frequently Asked Questions

Is a furnace CRA eligible?

Conditionally. The furnace must be electric or sealed combustion, replacing a furnace that is neither, and the replacement must be necessary due to a severe chronic respiratory ailment or immune system disorder. A prescription is required.

Can I claim a furnace through my HSA?

Yes, when all conditions are met. 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".