Oxygen and oxygen tent
Medical oxygen and oxygen tents prescribed for respiratory conditions
Is oxygen and an oxygen tent CRA eligible in Canada?
Yes. Oxygen and oxygen tents are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC) when prescribed by a medical practitioner. This covers both the cost of the oxygen itself and the tent or delivery equipment. Because an HSA reimburses METC-eligible expenses, these costs are reimbursable through a Health Spending Account.
What Qualifies
- Medical oxygen prescribed for chronic obstructive pulmonary disease (COPD), respiratory failure, or other diagnosed conditions
- Oxygen tent prescribed for acute or chronic respiratory conditions
- Rental charges and operating costs (such as refills and delivery) for prescribed oxygen equipment, per Folio S1-F1-C1, paragraph 1.74
Frequently Asked Questions
Is oxygen and an oxygen tent CRA eligible?
Yes. The CRA lists "Oxygen and oxygen tent" as an eligible medical expense requiring a prescription, under subsection 118.2(2) of the Income Tax Act.
Can I claim oxygen and oxygen tent costs through my HSA?
Yes. Both the oxygen supply and the tent or delivery equipment are reimbursable through a Health Spending Account when prescribed.
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".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.