Hearing Aids (Personal Assistive Listening Devices)
Hearing aids and personal assistive listening devices for people with hearing loss
Are hearing aids (personal assistive listening devices) CRA eligible in Canada?
Yes. Hearing aids and personal assistive listening devices are eligible for the Medical Expense Tax Credit (METC) without a prescription. Because METC-eligible expenses can be reimbursed through a Health Spending Account (HSA), hearing aids qualify for HSA reimbursement. No prescription is required.
What Qualifies
- Behind-the-ear, in-the-ear, or receiver-in-canal hearing aids for a person with hearing loss
- FM systems and other personal assistive listening devices for hearing impairment
- Replacement hearing aid components, repairs, and batteries
- Rental charges and operating costs of a hearing aid (per Folio S1-F1-C1, paragraph 1.74)
Frequently Asked Questions
Are hearing aids CRA eligible?
Yes — the CRA lists hearing aids (personal assistive listening devices) as eligible medical expenses with no prescription required.
Can I claim hearing aids through my HSA?
Yes. Keep the purchase receipt and submit it 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.