Optical Scanners

Are optical scanners CRA eligible in Canada?

Yes, with a prescription. Optical scanners (such as OCR scanners) prescribed for a person with a visual impairment are CRA-eligible medical expenses, which means they're reimbursable through your HSA. The device must be prescribed by an authorized medical practitioner.

What Qualifies

• OCR scanner or reading device prescribed for a person who is blind or has low vision
• Handheld scanning device prescribed for a visually impaired person to identify objects, currency, or printed text
• Purchase price of the prescribed device
• Rental charges and operating costs for the device, as permitted for prescribed devices under paragraph 1.74 of the Folio

What Does Not Qualify

• Standard flatbed or document scanner for general office or personal use without a visual impairment need
• General-purpose scanning equipment not prescribed for an accessibility purpose

Frequently Asked Questions

Are optical scanners CRA eligible?

Yes, with a prescription. Optical scanners qualify under paragraph 118.2(2)(m) of the Income Tax Act as prescribed devices for individuals with visual impairments.

Can I claim an optical scanner through my HSA?

Yes. A prescribed optical scanner for a visual impairment is an eligible medical expense that can be reimbursed through a Health Spending Account.

Are operating costs for the scanner also eligible?

Yes. For prescribed medical devices, paragraph 1.74 of Income Tax Folio S1-F1-C1 confirms that both rental charges and operating costs are eligible, in addition to the purchase price.

Source

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