Rocking Bed for Poliomyelitis

Is a rocking bed for poliomyelitis CRA eligible in Canada?

Yes. A rocking bed for a patient with poliomyelitis is an eligible medical expense under the CRA's Medical Expense Tax Credit (METC). The CRA specifically ties this expense to patients with poliomyelitis. Both the purchase price and rental charges qualify, along with operating costs. Because it is METC eligible, it can also be reimbursed through an HSA or PHSP.

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

• Rental or purchase: Both the purchase price and rental charges qualify as eligible expenses.
• Operating and related costs: The CRA explicitly states that operating costs also qualify, including electricity or batteries, repairs, replacement parts, maintenance, warranty contracts, and supplies (Folio S1-F1-C1, paragraph 1.74).
• Medical necessity: The CRA ties this expense specifically to patients with poliomyelitis. The Folio language specifies "a rocking bed for a patient with poliomyelitis," so the device must be for this condition.
• Documents to keep: 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. The CRA explicitly lists a rocking bed for a patient with poliomyelitis as an eligible medical expense under paragraph 118.2(2)(i) of the Income Tax Act, as detailed in Income Tax Folio S1-F1-C1, paragraph 1.73.

Can I claim a rocking bed 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).