Scooter

Is a scooter CRA eligible in Canada?

Yes. Mobility scooters are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA). No prescription is required.

The CRA explicitly lists scooters as an eligible medical expense. Under Income Tax Folio S1-F1-C1 (artificial limbs, aids and other devices section at #toc15), mobility devices designed to assist a person with a physical impairment qualify as eligible expenses. This includes the purchase cost, and may also include rental charges and reasonable operating costs.

What Qualifies

• Three- or four-wheel motorized mobility scooter purchased for a person who has difficulty walking due to a medical condition or disability
• Scooter used as a primary mobility device in place of, or in addition to, a wheelchair
• Rental of a mobility scooter (rental charges are eligible)
• Reasonable operating and maintenance costs associated with the scooter (per paragraph 1.74 of the Folio)

Frequently Asked Questions

Is a mobility scooter CRA eligible?

Yes. The CRA explicitly lists scooters as an eligible medical expense. No prescription is required.

Can I claim a scooter through my HSA?

Yes. Submit the purchase receipt from the supplier. No prescription is needed.

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".