Scooters, wheelchairs and wheelchair carriers are all Canada Revenue Agency (CRA)-allowable medical expenses, as are walking aids.
You can claim the amount that you paid for a scooter that is used instead of a wheelchair. The information about the parts and services on a scooter is unclear in the CRA website. Please contact them at1-800-959-8281for clarification.
For more information you can click on the link given below:-