Are Compression Socks Tax Deductible in Canada? Your 2024 Guide

Wondering if you can claim your compression socks on your next tax return? You're not alone. For many Canadians who rely on compression wear for medical reasons, this is a common and important financial question. The rules set by the Canada Revenue Agency (CRA) can seem complicated, leaving many unsure if their purchase qualifies as a legitimate medical expense. The good news is that in many cases, you can claim them, but it depends entirely on why you bought them and the type of product you use. This guide cuts through the confusion. We'll provide clear, easy-to-understand answers on what makes compression socks tax deductible in Canada, what documentation you need, and how to make the claim correctly. We'll explain the crucial difference between medical-grade (like 20-30 mmHg) and over-the-counter socks, ensuring you have the confidence to claim every dollar you're entitled to.

Tax Eligibility & Requirements for Compression Socks

Understanding whether your compression socks qualify as a medical expense is the first step. The Canada Revenue Agency (CRA) has specific criteria that separate general wellness products from eligible medical devices. It all comes down to medical necessity.

General Tax Deductibility in Canada

So, are compression socks tax deductible in Canada? The answer is yes, but only when they are deemed a medical necessity. According to the Approved Provider Network, compression socks must be medically necessary and prescribed by a qualified provider to be eligible. They fall under the umbrella of eligible medical expenses, meaning you can claim the amount you paid as part of your medical expense tax credit. This isn't a simple refund; instead, the credit reduces the amount of federal and provincial tax you owe. The key takeaway is that the purchase must be for treating a specific medical condition, not for general comfort or athletic performance.

Medical Expense Criteria

For compression socks to be considered a valid medical expense, they must meet certain criteria. The most critical factor is a prescription for compression socks tax purposes. A qualified medical practitioner (such as a Physician, Chiropodist, Podiatrist, or Nurse Practitioner) must prescribe them to treat a specific condition, such as venous insufficiency, lymphedema, or varicose veins. This means the socks must be "medical grade." Indigenous Services Canada guidelines indicate that stockings with a degree of compression lower than 20 mmHg are generally excluded, supporting that 20 mmHg or higher is typically required for eligibility. These are designed to provide a specific level of graduated pressure that socks for general wellness or sport do not. When you purchase medical compression socks for varicose veins or other conditions, the product itself is designed to meet these therapeutic standards.

CRA Guidelines & Specifics

The eligible medical expenses Canada CRA list is extensive, and it's crucial to follow the guidelines precisely when preparing your tax return in Canada. Compression stockings are listed as an eligible expense, provided they are prescribed. The CRA requires that the expense be for "medical services not available under your public or private health plan." This means if you have partial insurance coverage, you can only claim the portion of the cost you paid out-of-pocket. For the most current information, always refer to the official Canada Revenue Agency (CRA) webpage that details eligible medical expenses, as tax laws can change.

The Claim Process & Documentation

Once you've confirmed your compression socks are eligible, the next step is to claim them correctly on your tax return. This involves knowing which lines to use, keeping meticulous records, and understanding the difference between a tax deduction and an insurance claim.

How to Claim Medical Expenses in Canada

To how to claim medical expenses Canada, you'll need to gather all your receipts and calculate the total amount. You first claim these expenses on line 33099 of your federal tax return (Schedule 1). If you have a spouse or common-law partner, you should combine all your family's medical expenses and have the lower-income partner make the claim to maximize the potential tax credit. There is also a corresponding provincial or territorial credit (line 58689 in Ontario, for example), which is calculated on Form ON428. TurboTax Canada confirms that the CRA allows claiming eligible medical expenses paid during any 12-month period ending in the tax year, offering strategic flexibility for taxpayers.

Required Documentation

Proper documentation is non-negotiable. You must keep all receipts for medical tax deduction Canada purposes. These receipts must clearly show the date of purchase, the name of the product (e.g., "20-30 mmHg Graduated Compression Socks"), and the amount paid. At Compressionsocks.ca, our insurance-friendly receipts are designed to provide exactly this information, making your expense claim straightforward. While you don't submit these receipts with your tax return, you must keep them for at least six years in case the CRA requests to see them for a statement of claim review. A prescription from your doctor is the other essential piece of your basis of claim form documentation.

Insurance vs. Tax Deduction for Compression Socks

It's important to understand the difference between an insurance vs tax deduction for compression socks. An insurance claim is when you submit a receipt to your private provider (like through a Manulife submit a claim portal or a Blue Cross claim form) to get reimbursed for a portion of the cost. A tax deduction, on the other hand, is when you claim the unreimbursed portion of that medical expense on your income tax return to reduce your tax liability. You cannot "double-dip" by claiming an amount that your insurance company has already paid for. For more detailed information on navigating your benefits, our guide on getting your compression socks covered by insurance in Canada provides a comprehensive overview.

Exclusions & Clarifications

Not all compression garments are created equal in the eyes of the CRA. To be eligible, the socks must be prescribed for a medical purpose. The table below clarifies the key differences that determine tax deductibility.

Compression Type	Primary Purpose	CRA Tax Deductibility
Medical Grade (20+ mmHg)	Prescribed by a doctor to treat specific medical conditions like venous insufficiency, lymphedema, or varicose veins.	Eligible Requires a valid prescription from a qualified medical practitioner.
Light Support / OTC (< 20 mmHg)	General wellness, managing mild swelling or fatigue, and comfort during travel. Sold over-the-counter (OTC).	Generally Ineligible Lacks the required medical prescription for a specific condition.
Sport / Athletic	Used for athletic performance, muscle recovery, or reducing fatigue during physical activity.	Ineligible Considered a personal wellness or athletic gear, not a medical device.

General Ineligible Medical Expenses

Beyond compression socks, it's helpful to know what medical expenses are not eligible Canada-wide. The CRA provides a detailed list, but common exclusions include non-prescription medications, vitamins, supplements, and fitness club fees, even if recommended by a doctor. The core principle is that the item or service must be a direct treatment for an existing medical condition and listed on the CRA's schedule of eligible expenses. Always check the official list of exclusions if you are unsure about a specific purchase.