Wheelchairs and wheelchair carriers
Manual and power wheelchairs and wheelchair carriers for people with mobility impairments
Are wheelchairs and wheelchair carriers CRA eligible in Canada?
Yes. Wheelchairs and wheelchair carriers are eligible medical expenses under the METC. No prescription is required. Because they are METC eligible, the cost can be reimbursed through a Health Spending Account (HSA).
What Qualifies
- Manual wheelchairs for persons with mobility impairments
- Power (motorized) wheelchairs for persons who are unable to self-propel
- Transport chairs designed for persons who cannot ambulate independently
- Wheelchair carriers, hitch-mounted carriers, or vehicle storage systems used to transport a wheelchair
- Rental charges for a wheelchair where a rental is medically appropriate
- Replacement parts and necessary accessories integral to the wheelchair's function
- Rental charges and operating costs for qualifying devices (per CRA paragraph 1.74)
Frequently Asked Questions
Are wheelchairs CRA eligible?
Yes. CRA lists wheelchairs and wheelchair carriers as eligible medical expenses with no prescription required.
Can I claim a wheelchair carrier or hitch mount through my HSA?
Yes, wheelchair carriers that allow you to transport a wheelchair on a vehicle are also eligible.
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.