Oxygen concentrator

Is an oxygen concentrator CRA eligible in Canada?

Yes. Oxygen concentrators are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). Unlike oxygen and oxygen tents, no prescription is required to claim this expense. Because an HSA reimburses METC-eligible expenses, oxygen concentrators are reimbursable through a Health Spending Account.

What Qualifies

• Stationary home oxygen concentrator used by a patient with a chronic respiratory condition
• Portable oxygen concentrator for travel or daily use
• Rental charges and operating costs (filters, tubing, power) for an oxygen concentrator, per Folio S1-F1-C1, paragraph 1.74

Frequently Asked Questions

Is an oxygen concentrator CRA eligible?

Yes. The CRA lists "Oxygen concentrator" as an eligible medical expense with no prescription required, under subsection 118.2(2) of the Income Tax Act.

Can I claim an oxygen concentrator through my HSA?

Yes. The purchase price, rental fees, and operating costs are reimbursable through a Health Spending Account.

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".