Are Hearing Aids Tax Deductible in Canada?

It is important to note that you can only claim the part of the expenses that you or someone else have not and will not be reimbursed for. The following are hearing-related costs that can be claimed on your upcoming taxes:

• Hearing aids or personal assistive listening devices that are paid out of pocket. Make note of how much of this purchase was covered by insurance, if applicable.

• Repairs made to hearing aids or personal assistive listening devices that are paid out of pocket. Make note of how much is covered by insurance or whether the repair was covered by the manufacturer warranty.

• Batteries for your hearing-related devices.

• Cost(s) associated with medical services provided by medical practitioners. 

For the last point, the health care professionals must be recognized by the Canada Revenue Agency (CRA). They must be certified with specific educations and job titles, which can vary from province to province. If the person you are buying a hearing aid from is a recognized medical practitioner, the hearing aid will be tax deductible. 

For instance, Audiologists are recognized as authorized medical practitioners in most provinces. The exceptions are the three territories and PEI. Hearing aid practitioners are only recognized in the following provinces

• British Columbia

• Alberta

• Manitoba

• Ontario

• Quebec

• Newfoundland

It is important to note that you can only claim eligible medical expenses if it was paid for in any 12-month period ending in 2022. You can also claim it if you did not in the 2021 tax year.

Now that you know what expenses are deductible, we can look at how to claim these expenses. To claim these expenses, you will need to be able to provide receipts by submitting the physical copy of the invoice when you send in your tax return. If you file your tax returns online, you should save the receipt in a safe place in case the CRA requires them at a later date.

You can claim your hearing-related expenses on the following lines when filing your tax return:

• 33099: Medical expenses for self, spouse or common-law partner, and your dependent children. For example, you would use this line if you purchased hearing aids for you or your spouse at some point during the calendar year. You would claim the amount in this section to get the proper tax-deductible related to hearing aids.

• 33199: Allowable amount of medical expenses for other dependents. For example, you would use this line if you purchased hearing aids for an elderly family member in your care who is also a resident of Canada. You would claim the amount in this section to receive the tax-deductible related to the purchase of the hearing aids. To calculate your tax-deductible for medical expenses in Canada, you subtract 3% of your net income or $2,397 (whichever is the lesser of the two amounts) from your total eligible medical expenses for that year. This final number is the amount you are eligible to claim on your tax return!