Memory or Organizational Aids

Are memory or organizational aids CRA eligible in Canada?

Yes. Under proposed changes to the Income Tax Act, memory or organizational aids for a person with an impairment in mental functions are eligible medical expenses with a prescription from an authorized medical practitioner. Once enacted, these costs will qualify for the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA).

Memory and organizational aids assist people with cognitive impairments — such as those resulting from dementia, acquired brain injury, or other mental function impairments — to manage daily tasks, appointments, and routines.

What Qualifies

• Electronic reminder devices or smart alert systems prescribed for a person with a mental function impairment
• Specialized organizational tools or cognitive aids prescribed for managing daily tasks for a person with dementia or an acquired brain injury
• Software designed specifically as a memory or organizational aid, prescribed for a person with an impairment in mental functions

What Does Not Qualify

• General-purpose planners, calendars, or to-do list apps purchased for convenience
• Standard productivity software not prescribed for a mental function impairment

Good to Know

• Proposed change: This expense was announced as a proposed change by the CRA. Confirm the change has been enacted before submitting a claim.
• Documents to keep: Prescription from an authorized medical practitioner, purchase receipt showing the item purchased and amount paid.

Frequently Asked Questions

Are memory or organizational aids CRA eligible?

Yes, under proposed changes — a prescription from an authorized medical practitioner is required. Confirm enactment before claiming.

Can I claim memory or organizational aids through my HSA?

Yes. Submit the prescription and purchase receipt to your HSA administrator.

Source

Based on the CRA's official eligible medical expenses list (proposed changes).