Heat Pads and Hot/Cold Gel Packs
Heating pads, heat wraps, and hot or cold gel packs — not eligible CRA medical expenses because they are not prescribed devices under section 5700 of the Income Tax Regulations
Are heat pads and hot/cold gel packs CRA eligible in Canada?
No. Heat pads and hot or cold gel packs are not CRA-eligible medical expenses. Only specific devices listed in section 5700 of the Income Tax Regulations qualify under paragraph 118.2(2)(m) of the Income Tax Act, and everyday hot/cold therapy products are not on that list. Because they do not qualify, they cannot be reimbursed through a Health Spending Account.
What Does Not Qualify
- Electric heating pads and heated back wraps
- Microwavable heat packs, rice bags, and wheat bags
- Reusable hot/cold gel packs and ice packs
- Instant cold packs (single-use)
- Heat wraps and patches (ThermaCare and similar)
- Paraffin wax baths for home use
Good to Know
- A doctor's note does not make these items eligible. The list of prescribed devices in section 5700 of the Income Tax Regulations is closed — if an item is not listed, it does not qualify even when recommended by a physician, physiotherapist, or chiropractor.
- Pain-management treatments delivered by an eligible practitioner — such as physiotherapy, massage therapy, or chiropractic care — are eligible under their own rules. The supplies a patient uses at home between appointments are not.
Frequently Asked Questions
Are heat pads CRA eligible?
No. Paragraph 118.2(2)(m) of the Income Tax Act only covers devices prescribed by regulation, and section 5700 of the Income Tax Regulations does not include heat pads, heating pads, or gel packs. A physician's recommendation does not change this.
Can I claim a heating pad through my HSA?
No. Because heat pads and hot/cold gel packs are not METC eligible, they cannot be reimbursed through a Health Spending Account.
What about treatment I receive at a physiotherapy clinic that includes hot packs?
The physiotherapy session itself is eligible under physiotherapy when provided by a licensed physiotherapist. Hot/cold packs applied during the session are part of that treatment — but packs you buy to use at home are not.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".
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 2026-04-22.