Phototherapy Equipment

Is phototherapy equipment CRA eligible in Canada?

Yes. Phototherapy equipment for the treatment of psoriasis or other skin disorders is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC). The equipment must be for treating a diagnosed skin condition — devices purchased for cosmetic tanning or general wellness would not qualify. Because it is METC eligible, it can also be reimbursed through an HSA or PHSP.

What Qualifies

• Phototherapy equipment for the treatment of psoriasis
• Phototherapy equipment for the treatment of other skin disorders
• UVB light therapy device for home use to treat a diagnosed skin condition
• Purchase price or rental charges for the equipment
• Operating costs: electricity or batteries, repairs, replacement parts (e.g., UV bulbs), maintenance, warranty contracts, and supplies (per Folio S1-F1-C1, paragraph 1.74)

Frequently Asked Questions

Is phototherapy equipment CRA eligible?

Yes. The CRA lists phototherapy equipment for the treatment of psoriasis or other skin disorders as an eligible medical expense, per Income Tax Folio S1-F1-C1, paragraph 1.73.

Can I claim phototherapy equipment through my HSA?

Yes. If the expense is METC eligible, it can be reimbursed through your HSA, subject to your available balance and proper documentation.

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" (paragraph 1.73).