Heart Monitoring Devices
Medical heart monitors such as ECG or Holter devices prescribed for a cardiac condition
Are heart monitoring devices CRA eligible in Canada?
Yes. Heart monitoring devices are eligible for the Medical Expense Tax Credit (METC) when prescribed by a medical practitioner. Because METC-eligible expenses can be reimbursed through a Health Spending Account (HSA), a prescribed heart monitoring device qualifies for HSA reimbursement. A prescription is required.
What Qualifies
- Holter monitor or ambulatory ECG device prescribed by a cardiologist or physician for arrhythmia or other cardiac conditions
- Home ECG devices prescribed for ongoing monitoring of a documented heart condition
- The full purchase price of the device, when prescribed
- Rental charges for a prescribed heart monitoring device
- Operating costs: batteries, repairs, replacement parts, maintenance, warranty contracts, and supplies such as electrodes and leads (per Folio S1-F1-C1, paragraph 1.74)
Frequently Asked Questions
Are heart monitoring devices CRA eligible?
Yes, when prescribed by a medical practitioner — the CRA lists heart monitoring devices as an eligible medical expense requiring a prescription.
Can I claim a heart monitoring device through my HSA?
Yes. Provide the prescription and 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.