Laryngeal Speaking Aids
Electrolarynx and other speaking aids for people who have lost their voice due to surgery or disease
Is a laryngeal speaking aid CRA eligible in Canada?
Yes. Laryngeal speaking aids are CRA-eligible medical expenses, and no prescription is required. The purchase price or rental cost is reimbursable through a Health Spending Account (HSA). Ongoing operating costs -- batteries, repairs, maintenance, and replacement parts -- are also eligible.
What Qualifies
- Electrolarynx (electronic larynx) device for a patient who has lost the ability to speak due to a laryngectomy or disease
- Tracheoesophageal voice prosthesis or similar artificial larynx device
- An artificial larynx or speaking aid for a patient otherwise deprived of effective speech capability (per Folio paragraph 1.79)
- Batteries, repairs, maintenance, and replacement parts for the device
Frequently Asked Questions
Is a laryngeal speaking aid CRA eligible?
Yes. Laryngeal speaking aids qualify under paragraph 118.2(2)(i) of the Income Tax Act. No prescription is required, and operating costs such as batteries and repairs are also eligible.
Can I claim a laryngeal speaking aid through my HSA?
Yes. Laryngeal speaking aids and their repair and battery 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".
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.