Is a Mobility Scooter Tax Deductible?

For many people living with mobility challenges, a mobility scooter isn’t just a convenience—it’s a lifeline to independence. But these devices can come with a significant price tag, leaving many wondering: Is a mobility scooter tax deductible? The short answer is yes, under specific conditions set by the Canada Revenue Agency (CRA). However, navigating the rules to claim this deduction requires understanding eligibility, documentation, and how to file correctly. Let’s break down what you need to know to potentially offset some of your mobility scooter costs through tax benefits.

First: Confirm Eligibility—Not All Scooters Qualify

The CRA doesn’t automatically deduct every mobility scooter purchase. To qualify, the device must meet two key criteria, falling under the medical expense tax credit (METC) categories for lines 33099 and 33199.

1.Prescription Requirement: You must have a written prescription or recommendation from a qualified medical practitioner. This includes doctors, nurse practitioners, or specialists who can confirm your need for the device.

2.Medical Necessity: The scooter must be necessary to address mobility issues caused by a diagnosed medical condition. It can’t be a general convenience item—its purpose must be directly tied to alleviating challenges from an illness, injury, or disability.

For example, if you have arthritis that limits your ability to walk long distances, a scooter prescribed by your doctor would qualify. But a scooter bought simply for occasional use at a mall, without a medical reason, would not.

Documentation: Don’t Skip This Step

Even if your scooter is eligible, you’ll need to prove it to the CRA. Missing or incomplete paperwork is one of the most common reasons tax claims get rejected, so keep these documents organized:

Prescription/Recommendation: A signed document from your medical provider that explicitly states the scooter is medically necessary. This should include details about your condition and how the device will help.

Purchase Receipts/Invoices: Clear records showing how much you paid, the seller’s name and contact information, and the purchase date. If you financed the scooter, keep statements showing your payments.

Manufacturer’s Specifications: A copy of the scooter’s details (e.g., weight capacity, motor type) to confirm it’s designed for mobility impairment, not just recreational use.

Store these documents in a safe place—preferably digitally and physically—for at least six years. The CRA may ask to review them even after you’ve filed your return.

How Much Can You Claim?

The good news is that you can typically claim the full cost of the mobility scooter, as long as it’s for personal use to address severe mobility restrictions. This includes the base price of the scooter, plus any necessary accessories (e.g., a basket, cup holder) or modifications (e.g., a lift kit for your car) that make it usable for your needs.

You can also combine eligible expenses for yourself, your spouse or common-law partner, and your dependents (e.g., a child with a disability). However, the total amount you can claim is subject to a threshold based on your net income. For the 2024 tax year, the threshold is the lower of 3% of your net income or $2,797. This means you can only claim expenses that exceed this amount. For example, if your net income is $50,000, 3% is $1,500—so you can claim expenses over $1,500.

How to File Your Claim

Claiming your mobility scooter on your tax return is straightforward, but it’s important to use the right lines:

1.Line 33099: Use this if the scooter is for yourself, your spouse, or your common-law partner.

2.Line 33199: Use this if the scooter is for another dependent (e.g., a parent or child).

You’ll also need to ensure the expense falls within a 12-month period ending in the tax year you’re filing for. For example, if you’re filing for 2024, you can use expenses from January 1, 2024, to December 31, 2024, or from July 1, 2023, to June 30, 2024—whichever 12-month window works best for maximizing your claim.

Before filing, double-check the CRA’s Eligible Medical Expenses Guide (available on their website) to confirm your scooter and expenses qualify. This guide is updated annually, so it’s a reliable resource for staying compliant.

Special Cases: Specially Equipped Scooters

If your mobility scooter is a “specially equipped motor vehicle”—meaning it has significant modifications to meet your unique needs—you may be eligible for additional tax relief. For example, if you need a scooter with powered steering, hand controls instead of foot pedals, or a custom seat for a spinal injury, these modifications could qualify for extra deductions.

The CRA has specific rules for these vehicles, so review their publication Tax Relief for Specially Equipped Motor Vehicles to learn more. In some cases, you may also be eligible for provincial or territorial tax credits, so check your local government’s website too.

When to Get Professional Help

Tax rules can be confusing, especially when it comes to medical expenses. If you’re unsure about your eligibility, how to calculate your claim, or what documents you need, don’t hesitate to consult a tax professional (e.g., an accountant or tax preparer) who specializes in medical expense claims. They can help you maximize your rebate while ensuring you follow all CRA rules.

You can also contact the CRA directly by phone (1-800-959-8281) or through their online portal for personalized guidance.

Final Thoughts

A mobility scooter can transform your quality of life, and the CRA’s tax deduction helps make this essential device more affordable. By confirming eligibility, keeping detailed documentation, and filing correctly, you can offset some of the costs and focus on the freedom the scooter provides.

If you’re in the market for a mobility scooter, start by talking to your doctor about a prescription, and choose a reputable vendor who can provide clear receipts. With a little preparation, you’ll be able to claim your deduction with confidence.

Would you like me to help you create a checklist of required documents for claiming a mobility scooter tax deduction? It will include all the key items mentioned here, making it easy to keep track of what you need to file.