Hospital Bed
Adjustable medical hospital bed prescribed for home care of a medical condition
Is a hospital bed CRA eligible in Canada?
Yes. A hospital bed is 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 hospital bed qualifies for HSA reimbursement. A prescription is required.
What Qualifies
- Adjustable hospital-style bed prescribed by a physician for a person with a medical condition requiring specific positioning or home care
- The full purchase price of the bed, when prescribed
- Rental charges for a prescribed hospital bed for post-surgical or ongoing home recovery
- Operating costs per Folio S1-F1-C1, paragraph 1.74: electricity (for motorized or adjustable beds), repairs, replacement parts, maintenance, warranty contracts, and supplies
Frequently Asked Questions
Is a hospital bed CRA eligible?
Yes, when prescribed by a medical practitioner, per the CRA's eligible medical expenses list.
Can I claim a hospital bed through my HSA?
Yes. Provide the prescription and receipt to your HSA administrator. Rental costs are also eligible.
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.