Needles and syringes

Are needles and syringes CRA eligible in Canada?

Yes. Needles and syringes are listed as eligible medical expenses by the CRA, with a prescription required. They qualify under the METC and can be reimbursed through a Health Spending Account (HSA) when prescribed by an authorized medical practitioner.

The prescription requirement reflects that needles and syringes must be for a specific medical purpose — not purchased for general or non-medical use.

What Qualifies

• Insulin syringes and needles prescribed for a person with Type 1 or Type 2 diabetes
• Syringes and needles prescribed for self-administration of any injectable medication (biologics, hormone therapies, fertility medications, etc.)
• Auto-injector pen needles prescribed by a physician

What Does Not Qualify

• Needles or syringes purchased without a prescription for non-medical purposes

Frequently Asked Questions

Are needles and syringes CRA eligible?

Yes, with a prescription. The CRA lists needles and syringes as eligible medical expenses when prescribed by an authorized medical practitioner.

Can I claim needles and syringes through my HSA?

Yes. Prescribed needles and syringes are eligible medical expenses that can be reimbursed through a Health Spending Account.

Do I need a separate prescription for syringes if I already have one for insulin?

In most cases, the insulin prescription covers the associated needles and syringes. Retain your pharmacy receipts showing the prescription connection.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Oxygen, insulin and injections for pernicious anaemia".