Mobile Computer Cart

Is a mobile computer cart CRA eligible in Canada?

Yes. Under proposed changes to the Income Tax Act, mobile computer carts for a person with a severe and prolonged impairment in physical 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).

What Qualifies

• A mobile or adjustable computer cart prescribed for a person with a severe and prolonged physical impairment that restricts their ability to use a computer at a standard workstation
• Height-adjustable or tilt-adjustable computer stands prescribed for use from a wheelchair, bed, or other position required by the person's impairment

What Does Not Qualify

• Standard desk stands or monitor risers purchased for ergonomic comfort without a prescription
• Mobile computer carts purchased for general office or home use not related to a physical impairment

Good to Know

• Severity threshold: The impairment must be severe and prolonged — a minor or temporary condition would not qualify.
• 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 cart purchased and amount paid.

Frequently Asked Questions

Is a mobile computer cart CRA eligible?

Yes, under proposed changes — a prescription from an authorized medical practitioner is required, and the person must have a severe and prolonged impairment in physical functions.

Can I claim a mobile computer cart 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).