Vehicle device
Prescribed devices designed to allow a person with a disability to operate or be transported in a vehicle
Are vehicle devices CRA eligible in Canada?
Yes. Vehicle devices are an eligible medical expense under the METC when prescribed by a medical practitioner. These are devices designed specifically to allow a person with a disability to drive or be transported in a vehicle. Because they are METC eligible, the cost can be reimbursed through a Health Spending Account (HSA).
What Qualifies
- Hand controls, steering aids, or other adaptive driving devices prescribed for a person with a physical disability affecting their ability to operate a standard vehicle
- Wheelchair tie-down and occupant restraint systems installed for transporting a wheelchair user
- Prescribed modifications to vehicle controls that are necessary due to a disability
- Rental or installation charges for qualifying vehicle devices per CRA paragraph 1.74 (rental and operating costs are claimable for devices under this category)
Frequently Asked Questions
Are vehicle devices CRA eligible?
Yes. CRA lists vehicle devices as an eligible medical expense with a prescription required, for accommodating a disability in a vehicle.
Can I claim vehicle device modifications through my HSA?
Yes, with a valid prescription the cost of qualifying vehicle devices can be reimbursed through your Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Artificial limbs, aids and other devices and equipment".
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.