Infusion Pump
Medical infusion pump for delivering medications or nutrients prescribed by a medical practitioner
Is an infusion pump CRA eligible in Canada?
Yes. An infusion pump 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 infusion pump qualifies for HSA reimbursement. A prescription is required.
What Qualifies
- Insulin pump prescribed for Type 1 diabetes or other insulin-dependent conditions
- Portable infusion pump prescribed for home-based delivery of medications or nutrients
- Rental charges and operating costs of a prescribed infusion pump (per Folio S1-F1-C1, paragraph 1.74)
- Infusion sets, tubing, and consumable supplies directly required to operate a prescribed pump
Frequently Asked Questions
Is an infusion pump CRA eligible?
Yes, when prescribed by a medical practitioner, per the CRA's eligible medical expenses list.
Can I claim an infusion pump through my HSA?
Yes. Provide the prescription and receipt to your HSA administrator. Rental costs and operating supplies 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.