Navigation Device

Is a navigation device CRA eligible in Canada?

Yes. Under proposed changes to the Income Tax Act, navigation devices for low vision for a person with a visual impairment 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).

Navigation devices for low vision are specialized tools — such as GPS-based wayfinding systems, electronic travel aids, or obstacle detection devices — designed to help persons who are blind or have low vision navigate their environment independently.

What Qualifies

• GPS-based navigation systems designed specifically for persons who are blind or have low vision, prescribed by an authorized medical practitioner
• Electronic travel aids (ETAs) that detect obstacles or provide spatial awareness for visually impaired users
• Wearable navigation devices prescribed for a person with a visual impairment to assist with independent travel

What Does Not Qualify

• Standard GPS devices or smartphone navigation apps purchased for general use
• Navigation tools not prescribed for a visual 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 device purchased and amount paid.

Frequently Asked Questions

Is a navigation device CRA eligible?

Yes, under proposed changes — a prescription from an authorized medical practitioner is required, and the device must be for a person with a visual impairment. Confirm enactment before claiming.

Can I claim a navigation device 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).