Rocking Bed for Poliomyelitis

Is a rocking bed for poliomyelitis CRA eligible in Canada?

Yes. A rocking bed for a patient with poliomyelitis is a CRA-eligible medical expense, which means it's reimbursable through your HSA. The CRA specifically ties this expense to patients with poliomyelitis. Both the purchase price and rental charges qualify, along with operating costs.

What Qualifies

• A rocking bed used for a patient with poliomyelitis to assist with breathing
• Purchase price or rental charges for the device
• Operating costs: electricity or batteries, repairs, replacement parts, maintenance, warranty contracts, and supplies (per Folio S1-F1-C1, paragraph 1.74)

Good to Know

• The CRA ties this expense specifically to patients with poliomyelitis — the device must be for this condition.
• Keep a detailed receipt showing the item description and cost, proof of payment, and documentation from a medical practitioner confirming the diagnosis.

Frequently Asked Questions

Is a rocking bed for poliomyelitis CRA eligible?

Yes. A rocking bed for poliomyelitis qualifies under paragraph 118.2(2)(i) of the Income Tax Act, as detailed in Income Tax Folio S1-F1-C1, paragraph 1.73. Operating costs are also eligible per paragraph 1.74.

Can I claim a rocking bed through my HSA?

Yes. Submit receipts and documentation confirming the diagnosis, subject to your available balance.

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).