Lift or transportation equipment (power-operated)

Is power-operated lift or transportation equipment CRA eligible in Canada?

Yes. Power-operated lift and transportation equipment is CRA-eligible under paragraph 118.2(2)(m) and Regulation 5700(f) and 5700(q) of the Income Tax Act. A prescription from a medical practitioner is required. These devices qualify for the Medical Expense Tax Credit (METC) and are reimbursable through a Health Spending Account (HSA). Reasonable repair and operating costs are also eligible under paragraph 1.74 of Income Tax Folio S1-F1-C1.

What Qualifies

• Power-operated guided chair installation (stair lift) designed solely for use in a stairway, prescribed for a patient (Regulation 5700(f))
• Power-operated lift or transportation equipment designed exclusively for use by a patient with a disability to allow access to different areas of a building or to assist in getting into or out of a vehicle (Regulation 5700(q))
• Repairs, maintenance, and replacement parts for a qualifying lift device
• Electricity or batteries required to operate the device

Frequently Asked Questions

Is power-operated lift equipment CRA eligible?

Yes, stair lifts qualify under Regulation 5700(f) and broader power-operated transportation equipment for persons with disabilities qualifies under Regulation 5700(q). A prescription is required.

Can I claim a stair lift through my HSA?

Yes. A power-operated stair lift prescribed by a medical practitioner is reimbursable through a Health Spending Account. Ongoing repair and operating costs also qualify.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".