Voice recognition software

Is voice recognition software CRA eligible in Canada?

Conditionally. Voice recognition software is a CRA-eligible medical expense under paragraph 118.2(2)(l.42) of the Income Tax Act, but only when a medical practitioner has certified in writing that the software is required by a person with a physical impairment. General voice software purchased for productivity or convenience does not qualify. Because qualifying software is METC eligible, it can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• Voice recognition software (such as Dragon NaturallySpeaking or similar programs) certified by a medical practitioner as necessary for a person with a physical impairment, such as repetitive strain injury or other condition that prevents standard keyboard use
• Software certified by a physician, occupational therapist, or other recognized medical practitioner as part of an accommodation plan for a physical impairment
• Subscription or licence fees for qualifying voice recognition software, where the certification covers the ongoing use

What Does Not Qualify

• General-purpose voice assistants (Siri, Alexa, Google Assistant) used for convenience
• Speech-to-text productivity apps purchased without a disability-related medical certification

Frequently Asked Questions

Is voice recognition software CRA eligible?

Conditionally. It qualifies under paragraph 118.2(2)(l.42) only with written certification from a medical practitioner that the software is required due to a physical impairment.

Can I claim Dragon or similar software through my HSA?

Yes, if a medical practitioner has certified in writing that you need it due to a physical impairment.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Voice recognition software".