Synthetic Speech Systems

Are synthetic speech systems CRA eligible in Canada?

Yes, with a prescription. Synthetic speech systems are eligible medical expenses under the CRA's Medical Expense Tax Credit (METC). The CRA explicitly includes devices exclusively designed to enable a patient who is blind to operate a computer — including synthetic speech systems — under paragraph 5700(o) of the Income Tax Regulations, as described in Income Tax Folio S1-F1-C1, paragraph 1.122(s). A prescription from a medical practitioner is required. Because these expenses are METC eligible, they can also be reimbursed through an HSA or PHSP.

What Qualifies

• A synthetic speech system exclusively designed to enable a patient who is blind to operate a computer (paragraph 5700(o))
• Rental charges for a qualifying synthetic speech system
• Reasonable servicing and repair costs for a qualifying device (per Folio S1-F1-C1, paragraph 1.121)

What Does Not Qualify

• General text-to-speech software not exclusively designed for use by a patient who is blind
• Synthetic speech systems purchased without a prescription from a medical practitioner

Frequently Asked Questions

Are synthetic speech systems CRA eligible?

Yes, with a prescription. Synthetic speech systems are covered under paragraph 5700(o) of the Income Tax Regulations as devices exclusively designed to enable a patient who is blind to operate a computer.

Can I claim a synthetic speech system through my HSA?

Yes. A synthetic speech system prescribed for a patient who is blind qualifies under paragraph 5700(o) and can be reimbursed through your HSA.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".