Laryngeal speaking aids

Is a laryngeal speaking aid CRA eligible in Canada?

Yes. Laryngeal speaking aids are CRA-eligible medical expenses under paragraph 118.2(2)(i) of the Income Tax Act. No prescription is required. The purchase price or rental cost qualifies for the Medical Expense Tax Credit (METC) and is reimbursable through a Health Spending Account (HSA). Ongoing operating costs — including electricity, batteries, repairs, maintenance, and replacement parts — also qualify under paragraph 1.74 of Income Tax Folio S1-F1-C1.

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, 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".