Pacemakers
Cardiac pacemakers implanted to regulate heart rhythm, requiring a prescription from a medical practitioner
Are pacemakers CRA eligible in Canada?
Yes. Pacemakers are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC) when prescribed by a medical practitioner. This includes the cost of the device and the implantation procedure. Because an HSA reimburses METC-eligible expenses, pacemaker-related costs are reimbursable through a Health Spending Account.
What Qualifies
- Implantable cardiac pacemaker prescribed by a cardiologist or physician
- Cost of the pacemaker device itself when billed separately from hospital services
- Battery replacement or device upgrade prescribed for an existing pacemaker
- Follow-up and programming appointments directly related to the pacemaker
- Operating costs per Folio S1-F1-C1, paragraph 1.74: device repairs, maintenance, warranty contracts, and supplies
Frequently Asked Questions
Are pacemakers CRA eligible?
Yes. The CRA lists "Pacemakers" as an eligible medical expense requiring a prescription, under subsection 118.2(2) of the Income Tax Act.
Can I claim pacemaker costs through my HSA?
Yes. The device cost, implantation, and prescribed follow-up care are reimbursable through a Health Spending Account when a prescription is on file.
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".
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.