Are Hearing Aids a Tax Deduction?

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Hearing aids aren’t just life-enhancing medical devices – they’re also a significant expense for many Canadians, especially seniors or those experiencing hearing loss due to illness or injury. The good news? Canada’s tax system allows for deductions on hearing aids and related medical costs.

Let’s start with the most important point: nearly any taxpayer can claim hearing aid expenses. And we want to emphasize the word taxpayer – because when it comes to taxes, things can get complicated. But don’t worry, we’ll walk you through the key points.

 

✔️ Medical Expenses and Tax Deductions

Under Canada’s tax laws, the Canada Revenue Agency (CRA) allows you to deduct eligible medical expenses from your taxable income – as long as they exceed a certain threshold. This includes the cost of hearing aids, as well as setup, repairs, batteries, and appointments with specialists (like audiologists or hearing aid practitioners).

To qualify for the deduction, your total medical expenses for the year must exceed 3% of your net income or a fixed minimum ($2,635 CAD in 2025), whichever is less.

 

What Do These 3% Mean?

The CRA calculates 3% of your net income and compares it to the fixed minimum ($2,635 in 2025), then uses whichever amount is higher as the threshold.

Main Rule:

Medical Expense Tax Credit = (Your Expenses − MAX(3% of Net Income, $2,635)) × 15% (federal rate)

Examples:

• Income: $30,000 → 3% = $900 → CRA uses $2,635
• Income: $100,000 → 3% = $3,000 → CRA uses $3,000
• Income: $60,000 → 3% = $1,800 → CRA uses $2,635 (because it’s higher)

So, only the amount above that threshold is eligible for a tax credit.

Example 1:

• Income: $60,000
• Hearing aid expenses: $3,000
• CRA threshold: $2,635
• Deductible amount: $3,000 − $2,635 = $365
• Federal tax credit (15%): $365 × 15% = $54.75
• Provincial credit (Alberta, ~10%): $365 × 10% = $36.50

Total refund: $91.25

Example 2:

• Income: $60,000
• Total medical expenses: $8,000
• CRA threshold: $2,635
• Deductible amount: $8,000 − $2,635 = $5,365

💰 Tax credits:

• Federal (15%): $5,365 × 15% = $804.75
• Provincial (Alberta, ~10%): $5,365 × 10% = $536.50

Total refund: $1,341.25

 

Important Clarification: This Is a Tax Credit, Not a Refund

This isn’t a direct cash refund – it’s a non-refundable tax credit. That means it reduces the amount of tax you owe, but doesn’t result in a payout if you owe nothing.

🔥 Here’s how it works:

You spent $8,000 on eligible medical costs.
CRA says: “We won’t give you $8,000 back, but we’ll reduce your tax bill by 15% of the amount above the threshold.”
Then your province adds around another 10%.

Again, it’s a credit, not a full refund.

 

📉 Why Don’t You Get the Full $5,365 Back?

Because this isn’t like a store rebate or a 1:1 refund.
It’s a credit based on the amount you spent over the minimum, and it only reduces your tax by a percentage.

💡 Think of it this way:

You paid $8,000 in taxes this year.
You claim $8,000 in medical expenses.
CRA says: “You can lower your taxable amount by $5,365 and reduce your tax by $1,341.”
You’re not getting a check – you’re just paying less tax.

 

What If You’re a Retired Senior with No Income?

Most people who need hearing aids are seniors. If a senior has no taxable income, there’s nothing to deduct against – no taxes paid, no refund.

But there are two exceptions where you might still benefit:

✅ Option 1: The senior has some taxable income

Even a small amount – like:

• Old Age Security (OAS)
• Guaranteed Income Supplement (GIS)
• Canada Pension Plan (CPP)
• Investment interest income, etc.

👉 If the senior has any taxable income at all, medical expenses can reduce their tax payable – or trigger a refund if tax was already withheld.

✅ Option 2: A family member claims the expense

If the senior can’t benefit from the deduction, then a spouse or close family member who:

• Provides financial support, and
• Has taxable income

can claim the expense by listing the senior as a dependent (line 33199 on the tax return).
📌 This is common when adult children help their parents.

 

What Counts as an Eligible Expense?

CRA provides a full list, but for hearing-related deductions, the following qualify:

• Doctor/audiologist-prescribed hearing aids
• Batteries
• Repairs and replacement parts
• Tuning and configuration services
• Audiologist consultations
• Assistive devices like FM systems

Important: If you visit a Calgary hearing office or or any other clinic make sure to keep proper documentation for all services and purchases. CRA may ask for proof of your expenses.

 

Who Can Claim the Deduction?

You can claim the medical tax credit if the expenses were for:

• Yourself
• Your spouse or common-law partner
• Your dependents (including children, parents, or grandparents)

Also, the hearing aid must be prescribed by a qualified professional (doctor, audiologist, or hearing instrument practitioner) for the CRA to recognize it.

 

📅 What Time Period Can You Claim?

You can claim expenses from any 12-month period that ends in the current tax year.
This gives flexibility, especially if the purchase happened near the beginning or end of a calendar year.

Example: For your 2025 return, you can claim expenses from March 2024 to February 2025 if it’s more beneficial.

 

👥 Who Benefits the Most from This Credit?

Medical expense tax credits are especially helpful for:

• Seniors on a fixed income
• Families with children who have hearing impairments
• People with chronic conditions
• Households with high medical expenses throughout the year (medications, treatments, diagnostics)

You can also combine expenses for multiple family members to surpass the minimum threshold more easily.

 

💡 Bonus Tips

1. Keep a dedicated folder or digital archive for medical receipts. CRA may ask for proof.
2. Use tax preparation software – they often flag eligible deductions automatically.
3. Talk to an accountant, especially if you’ve had significant expenses.
4. Look into provincial subsidy programs – Alberta and some other provinces offer financial help for hearing aid costs under certain conditions.

 

🧠 Final Thoughts

Whether you’re purchasing hearing aids in Calgary Alberta or elsewhere in the country, it’s important to know your tax rights. Hearing aids are an essential investment in health and quality of life. Thankfully, Canada’s tax system gives you the chance to recover part of those costs.

If you’ve purchased a hearing aid or paid for related services, check if you can claim them on your tax return. It’s not just legal – it’s financially wise.

Don’t overlook tax credits you’re entitled to – that’s money that should stay in your pocket.