Talking Textbooks

Are talking textbooks CRA eligible in Canada?

Yes. A talking textbook for use by a patient with a perceptual disability is an eligible medical device under paragraph 5700(w) of the Income Tax Regulations, as confirmed in paragraph 1.122(cc) of Income Tax Folio S1-F1-C1. Written certification from a medical practitioner is required; no prescription is needed. The textbook must be for use in connection with the patient's enrolment at an educational institution in Canada or a designated educational institution. Because a Health Spending Account reimburses CRA-eligible medical expenses, talking textbooks are eligible for HSA reimbursement when these conditions are met.

What Qualifies

• Talking textbook purchased for a student with a perceptual disability (such as dyslexia or a visual impairment)
• Audio educational materials used in connection with enrolment at a Canadian or designated educational institution
• Accessible-format textbooks certified as required by a medical practitioner for the student's perceptual disability

What Does Not Qualify

• Audiobooks purchased for leisure or convenience without a perceptual disability
• Standard e-books without accessibility features

Frequently Asked Questions

Are talking textbooks CRA eligible?

Yes. Talking textbooks for patients with a perceptual disability are METC eligible under paragraph 5700(w) of the Income Tax Regulations, provided a medical practitioner has certified the disability and the textbook is used in connection with educational enrolment.

Can I claim talking textbooks through my HSA?

Yes. A talking textbook that meets the CRA's conditions 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".