It was questioned whether an Apple iPad that is acquired to assist certain special needs children, including autistic children, to communicate more effectively would qualify for the medical expense tax credit.
Unfortunately the answer was no.
A payment in respect of a device or equipment may qualify as a medical expense if certain conditions are met. Generally, to qualify, the device or equipment must be prescribed by a medical practitioner, must be included in the list of qualifying devices or equipment described in section 5700 of the Income Tax Regulations, and must meet certain conditions as to its use or the reason for its acquisition. For example, a Bliss symbol board or other similar device designed to be used to help an individual who has a speech impairment to communicate by selecting symbols or spelling out words qualifies.  However, CRA viewed that an Apple iPad for use by special needs patients to communicate more effectively would not qualify.
For help in determining whether a device qualifies as a medical device contact your local KH Office.