Water filter, cleaner, or purifier

Is a water filter, cleaner, or purifier CRA eligible in Canada?

Yes. A water filter, cleaner, or purifier is an eligible medical expense under the METC when prescribed by a medical practitioner for use by a person with a specific medical condition. The prescription requirement means general-purpose water filtration without a medical need does not qualify. Because qualifying water filtration devices are METC eligible, the cost can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• Water filters, purifiers, or treatment systems prescribed by a physician for a person with a compromised immune system (e.g., a transplant recipient or patient on immunosuppressive therapy)
• Water purification systems prescribed for a person with a condition requiring reduced exposure to contaminants or pathogens in tap water
• Replacement filters or maintenance costs for a prescribed qualifying system

What Does Not Qualify

• Standard household water filters purchased for taste improvement without a prescription
• Countertop water pitchers or filters purchased for general wellness without a medical condition

Frequently Asked Questions

Is a water filter CRA eligible?

Yes, with a prescription. Without a prescription or medical need, water filters do not qualify.

Can I claim a water purifier through my HSA?

Yes, if it was prescribed for a specific medical condition.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".