Reading Services

Are reading services CRA eligible in Canada?

Yes. Reading services provided to a person who is blind or has a severe learning disability are eligible under paragraph 118.2(2)(l.43) of the Income Tax Act and can be reimbursed through a Health Spending Account (HSA). Written certification from a medical practitioner is required, and the provider must be a person who is in the business of providing such services.

What Qualifies

• Services provided by a person in the business of providing reading services for a person who is blind or has a severe learning disability
• Reading assistance at a school or workplace from a professional provider for a person with a severe learning disability
• Costs associated with engaging a paid professional reader for daily activities or education
• Services that are certified as medically necessary by a medical practitioner, where the provider is in the business of providing such services

Good to Know

• The payee must be in the business of providing reading services — volunteer or informal arrangements do not qualify (per Folio S1-F1-C1, paragraph 1.105).

Frequently Asked Questions

Are reading services CRA eligible?

Yes, under paragraph 118.2(2)(l.43) of the ITA, with written certification from a medical practitioner and the provider must be in the business of providing such services.

Can I claim reading services through my HSA?

Yes. Submit receipts from a provider who is in the business of providing reading services, along with written certification from a medical practitioner.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Reading services".