Standing Devices

Are standing devices CRA eligible in Canada?

Yes. A standing device designed for use by a patient who has a severe mobility impairment to undertake standing therapy is an eligible medical expense under paragraph 5700(z.3) of the Income Tax Regulations, as confirmed in paragraph 1.122(ii) of Income Tax Folio S1-F1-C1. A prescription is required. Because a Health Spending Account reimburses CRA-eligible medical expenses, a standing device is eligible for HSA reimbursement when prescribed. Rental charges and operating costs including repairs, maintenance, and supplies are also eligible under paragraph 1.74 of the Folio.

What Qualifies

• Standing frame or prone stander prescribed for a person with a severe mobility impairment
• Tilt table prescribed for standing therapy as part of neurological or spinal cord rehabilitation
• Rental of an eligible standing device (rental charges and operating costs are eligible)
• Repairs, replacement parts, and maintenance for an eligible prescribed standing device

Frequently Asked Questions

Are standing devices CRA eligible?

Yes. A standing device prescribed for a patient with severe mobility impairment is METC eligible under paragraph 5700(z.3) of the Income Tax Regulations. A prescription is required.

Can I claim a standing device through my HSA?

Yes. A prescribed standing device 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, "Devices and equipment prescribed by regulation".