Kidney machine (dialysis)

Is a kidney machine (dialysis) CRA eligible in Canada?

Yes. An artificial kidney machine is a CRA-eligible medical expense under paragraph 118.2(2)(i) of the Income Tax Act. No prescription is required. The purchase price or rental cost of the machine qualifies for the Medical Expense Tax Credit (METC) and is reimbursable through a Health Spending Account (HSA). When the machine is installed at a patient's home, a broad range of associated costs also qualify.

What Qualifies

• Purchase price or rental cost of a hemodialysis or peritoneal dialysis machine
• Repairs, maintenance, and replacement supplies for the machine
• Electricity and water costs to operate the machine (paragraph 118.2(2)(i) and Folio paragraph 1.83)
• Reasonable housing costs attributable to the room where the machine is kept (municipal taxes, insurance, heating, lighting, maintenance — but not capital cost allowance or mortgage interest)
• Portion of rent attributable to the room where the machine is kept
• Costs of climate-controlled storage space for the machine or its supplies
• Reasonable and necessary costs of transporting supplies when the supplier will not deliver and the nearest supply depot is at least 40 km away
• Costs of alterations to the home or upgrading of electrical or plumbing systems necessary for installation of the machine

Frequently Asked Questions

Is a kidney machine (dialysis) CRA eligible?

Yes, under paragraph 118.2(2)(i) of the Income Tax Act. The CRA allows the purchase price, rental, operating costs, and housing costs to all qualify when the machine is used at home.

Can I claim dialysis through my HSA?

Yes. Dialysis machines and their associated operating costs are reimbursable through a Health Spending Account.

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".