Benji VisserIf you have been told you need hearing aids, the tax rule is the good news: hearing aids are on CRA’s medical expense list. In a properly structured HSA, that usually means the cost can be reimbursed, subject to the plan terms and available balance.
This guide explains the federal tax treatment, what hearing-related expenses are usually claimable, and what to keep on file when you submit a claim.
The short answer
Yes. Hearing aids are generally eligible medical expenses in Canada. CRA’s current medical-expenses guidance lists “hearing aids or personal assistive listening devices,” including related repairs and batteries. The CRA folio also treats hearing aids and cochlear implants as aids to hearing.
For HSA purposes, the important point is that the reimbursement arrangement has to be a valid private health services plan (PHSP). If it is, reimbursements for eligible medical expenses are generally non-taxable to the employee.
One practical note: CRA does not require a prescription for hearing aids. That said, your plan administrator may still ask for an invoice, proof of payment, or other supporting documents.
How an HSA works
“HSA” is the market term. For tax purposes, the plan needs to fit within the CRA’s PHSP rules.
In a valid employer plan, the business reimburses eligible medical expenses and the employee receives the reimbursement without having to claim it as taxable income. The employer can generally deduct the reimbursement as a business expense, subject to the usual tax rules and reasonableness limits.
That is different from insurance. Insurance has insurer underwriting, exclusions, and policy-specific benefit categories. An HSA is a reimbursement arrangement, so the real limit is the plan balance and the plan wording.
What hearing expenses are usually eligible
CRA’s current medical-expense guidance is broader than hearing aids alone. Common hearing-related expenses that may qualify include:
- Hearing aids
- Personal assistive listening devices
- Hearing aid batteries
- Hearing aid repairs
- Hearing aid maintenance
- Replacement parts
- Cochlear implants and related hearing devices
Hearing assessments may also qualify if the service is provided by an authorized practitioner in your province and the expense otherwise fits the CRA medical-expense rules. Because practitioner authorization can vary by province, it is worth checking the provider’s credentials if you are relying on an assessment or diagnostic service.
What documents to keep
For a typical hearing-aid claim, keep:
- The invoice or receipt from the clinic or provider
- Proof of payment
- Any supporting documentation your plan administrator asks for
The CRA does not require a prescription for hearing aids themselves, but your administrator may still want enough detail to confirm what was purchased and that the claim fits the plan.
Who can use an HSA for hearing aids
HSA-style reimbursement plans are usually offered through employers or incorporated businesses. If you are an owner-employee of a corporation or an employee covered by your employer’s PHSP/HSA, hearing aids are generally a straightforward claim.
Whether a spouse or dependant is covered depends on the plan wording and the applicable tax rules. For personal medical-expense claims, CRA also has separate dependant rules on the METC side.
If you are self-employed and unincorporated, the HSA analysis is different. The self-employed PHSP premium deduction rules are a separate issue from employer reimbursement plans.
HSA vs. personal METC claim
If you pay for hearing aids personally, you may still be able to claim them under the Medical Expense Tax Credit on your personal tax return. The credit is non-refundable, and the annual threshold changes by tax year. You can only claim the part that was not reimbursed elsewhere.
If the expense is reimbursed through a valid HSA/PHSP, that reimbursement is generally the cleaner tax result for an employee because it is generally non-taxable when the plan is set up correctly.
Quebec note
This article is focused on the federal CRA medical-expense rules. If you are in Quebec, confirm any provincial tax or administrative differences with Revenu Québec and your plan administrator.
Frequently asked questions
Are hearing aids HSA eligible in Canada?
Yes. Hearing aids are generally eligible medical expenses for a valid HSA/PHSP in Canada, because CRA lists hearing aids and personal assistive listening devices as eligible medical expenses.
Do I need a prescription to claim hearing aids on my HSA?
No, not for hearing aids themselves. CRA does not require a prescription for hearing aids. Your plan administrator may still ask for a receipt or other supporting documents.
Can I claim hearing aid batteries and repairs on my HSA?
Yes. CRA’s medical-expenses guidance specifically includes hearing aid batteries and repairs.
Can I use my HSA for cochlear implants?
Yes. CRA’s folio expressly includes cochlear implants as an aid to hearing.
Can I claim hearing aids for my spouse or dependants?
Sometimes. That depends on your plan wording and the applicable tax rules. If the plan covers the family member and the expense is otherwise eligible, reimbursement is generally available.
What if I already paid for the hearing aids?
That depends on your plan’s claim window and effective date. Some administrators only reimburse expenses incurred during the current benefit year, while others have different timing rules. Check the plan terms before you submit the claim.
CRA reference
The key federal sources are:
- CRA Medical Expenses 2025: Medical Expenses
- CRA medical expense tax credit folio: Income Tax Folio S1-F1-C1
- CRA employer medical-expense / PHSP guidance: Medical expenses, including payments from a private health services plan (PHSP)
- CRA eligible medical expenses on a personal return: Lines 33099 and 33199
This guide is for informational purposes only and does not constitute tax, legal, or medical advice. Consult a qualified tax professional for advice specific to your situation.