Television Closed Caption Decoders
Closed captioning decoder devices for television to assist patients with hearing impairments
Are television closed caption decoders CRA eligible in Canada?
Yes. A television closed caption decoder is listed as an eligible medical device in the Income Tax Regulations under devices prescribed by regulation (section 5700). A prescription from a medical practitioner is required. Because a Health Spending Account reimburses CRA-eligible medical expenses, a television closed caption decoder is eligible for HSA reimbursement when prescribed. Rental charges and operating costs are also eligible under paragraph 1.74 of Income Tax Folio S1-F1-C1.
What Qualifies
- Closed caption decoder purchased for a patient who is deaf or hard of hearing, with a prescription
- TV captioning device prescribed for a household member with a diagnosed hearing impairment
- Rental of a closed caption decoder (rental charges and operating costs are eligible)
- Repairs and maintenance for a prescribed closed caption decoder
Frequently Asked Questions
Are television closed caption decoders CRA eligible?
Yes. A closed caption decoder prescribed for a patient with a hearing impairment is METC eligible under the prescribed medical device regulations. A prescription is required.
Can I claim a television closed caption decoder through my HSA?
Yes. A prescribed closed caption decoder 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".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.