Van

Is a van for a wheelchair user CRA eligible in Canada?

Yes. The cost of a van that has been adapted, or is to be adapted, for transporting a person who requires a wheelchair is an eligible medical expense under the METC. No prescription is required. Because it is METC eligible, it can also be reimbursed through a Health Spending Account (HSA). The eligible amount is the lesser of $5,000 or 20% of the purchase price of the van (net of the portion attributable to adaptation devices claimed separately under 118.2(2)(m)).

What Qualifies

• Purchase of a van that has been or will be adapted (at acquisition or within 6 months) for transporting a wheelchair user — eligible amount is the lesser of $5,000 or 20% of the purchase price
• The purchase price used for the cap calculation must exclude the cost of adaptation devices that qualify separately under paragraph 118.2(2)(m) (e.g., wheelchair lifts, ramps)
• Repair and maintenance costs for the adaptation devices installed in the van (not general van maintenance)
• The van must be adapted at the time of acquisition or within 6 months after acquisition

What Does Not Qualify

• Standard vehicle purchase for general transportation without a wheelchair adaptation
• Van upgrades for comfort or lifestyle unrelated to wheelchair accessibility
• General van maintenance such as oil changes, tires, or brake repairs
• Van cost exceeding the $5,000 / 20% cap

Good to Know

• CRA's Folio discusses acquiring a van, not renting one — rental charges may not qualify under this specific provision.

Frequently Asked Questions

Is a wheelchair van CRA eligible?

Yes. The van must be adapted or intended for wheelchair transport, with the eligible amount capped at the lesser of $5,000 or 20% of the purchase price.

Can I claim a wheelchair van through my HSA?

Yes, the cost qualifies for HSA reimbursement up to the lesser of $5,000 or 20% of the purchase price, with adaptation devices claimed separately.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, paragraphs 1.109-1.112, "Van".