Iron Lung

Is an iron lung CRA eligible in Canada?

Yes. An iron lung is a CRA-eligible medical expense. This includes portable chest respirators and machines supplying air or oxygen to the lungs under pressure for therapeutic purposes. Purchase price, rental charges, and operating costs all qualify and can be reimbursed through a Health Spending Account.

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

• 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, 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. Submit proper documentation 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" (paragraph 1.73).