Spinal Brace

Is a spinal brace CRA eligible in Canada?

Yes. A spinal brace (including a spinal support) is listed as an eligible medical device under paragraph 118.2(2)(i) of the Income Tax Act, as confirmed in paragraph 1.73 of Income Tax Folio S1-F1-C1. No prescription is required to claim it. Because a Health Spending Account reimburses CRA-eligible medical expenses, a spinal brace is eligible for HSA reimbursement. In addition to the purchase price, rental charges and operating costs such as repairs and replacement parts are also eligible under paragraph 1.74 of the Folio.

What Qualifies

• Spinal brace or spinal support purchased to treat a diagnosed spinal condition
• Boston brace or thoracolumbosacral orthosis (TLSO) for scoliosis
• Post-surgical spinal orthosis prescribed after back surgery
• Rental of a spinal brace (rental charges and associated operating costs are eligible)
• Replacement parts and repairs to an eligible spinal brace

Frequently Asked Questions

Is a spinal brace CRA eligible?

Yes. A spinal brace is explicitly listed as an eligible medical device under paragraph 118.2(2)(i) of the Income Tax Act. No prescription is required.

Can I claim a spinal brace through my HSA?

Yes. A spinal brace is a CRA-eligible medical expense and is reimbursable through a Health Spending Account.

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".