Orthopaedic shoes, boots, and inserts

Are orthopaedic shoes, boots, and inserts CRA eligible in Canada?

Yes. Orthopaedic shoes, boots, and inserts 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 for a specific foot or gait condition.

The prescription requirement distinguishes medically necessary orthopaedic footwear and custom orthotics from general supportive footwear purchased for comfort.

What Qualifies

• Custom orthotic insoles (foot orthotics) prescribed by a physician, podiatrist, chiropodist, or other authorized practitioner for a diagnosed condition (e.g., plantar fasciitis, flat feet, overpronation linked to a medical condition)
• Orthopaedic shoes or boots prescribed by a physician for a chronic foot deformity, post-surgical foot condition, or disability-related need
• Footwear modified or specially constructed to accommodate a prosthetic, orthopedic brace, or other prescribed device
• Inserts or orthotic devices prescribed as part of a rehabilitation program

What Does Not Qualify

• Off-the-shelf supportive shoes or insoles purchased for general comfort without a prescription
• Athletic footwear purchased for sports performance without a medical prescription
• Fashion boots with arch support marketed as orthopaedic without a prescription

Frequently Asked Questions

Are orthopaedic shoes, boots, and inserts CRA eligible?

Yes, with a prescription. The CRA lists orthopaedic shoes, boots, and inserts as eligible medical expenses when prescribed by an authorized medical practitioner.

Can I claim custom orthotics through my HSA?

Yes. Custom orthotic insoles prescribed by a podiatrist, chiropodist, or physician for a diagnosed foot condition can be reimbursed through a Health Spending Account.

Do off-the-shelf orthotics qualify?

Only if they are specifically prescribed by an authorized medical practitioner for a diagnosed condition. Generic off-the-shelf insoles purchased without a prescription do not qualify.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Artificial limbs, aids and other devices and equipment".