Iron Lung

Is an iron lung CRA eligible in Canada?

Yes. An iron lung is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC), listed under paragraph 118.2(2)(i) of the Income Tax Act. This includes portable chest respirators and machines supplying air or oxygen to the lungs under pressure for therapeutic purposes. Both the purchase price and rental charges qualify, along with operating costs. Because it is METC eligible, it can also be reimbursed through an HSA or PHSP.

What Qualifies

• An iron lung (negative pressure ventilator) used for respiratory support
• Portable chest respirators and machines supplying air or oxygen to the lungs under pressure for therapeutic purposes (per Folio S1-F1-C1, paragraph 1.75)
• Purchase price or rental charges for the device
• Operating costs: electricity or batteries, repairs, replacement parts, maintenance, warranty contracts, and supplies (per Folio S1-F1-C1, paragraph 1.74)

Good to Know

• Rental or purchase: Both the purchase price and rental charges qualify as eligible expenses.
• Operating and related costs: The CRA explicitly states that operating costs also qualify, including electricity or batteries, repairs, replacement parts, maintenance, warranty contracts, and supplies (Folio S1-F1-C1, paragraph 1.74).
• Broader definition: The CRA considers iron lungs to include portable chest respirators and machines supplying air or oxygen to the lungs under pressure for therapeutic purposes (paragraph 1.75).
• Documents to keep: Detailed receipt showing the item description and cost, proof of payment, and any documentation from a medical practitioner recommending the device.

Frequently Asked Questions

Is an iron lung CRA eligible?

Yes. The CRA explicitly lists an iron lung as an eligible medical expense under paragraph 118.2(2)(i) of the Income Tax Act, as detailed in Income Tax Folio S1-F1-C1, paragraph 1.73.

Can I claim an iron lung through my HSA?

Yes. If the expense is METC eligible, it can be reimbursed through your HSA, subject to your available balance and proper documentation.

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" (paragraph 1.73).