In addition to allowing a wheelchair as a medical expense, the Tax Act also permits the cost of a “device that is exclusively designed to assist an individual in walking where the individual has a mobility impairment” as well as “power-operated … transportation equipment designed exclusively for use by, or for, a disabled individual to allow the individual access to different areas of a building” to be claimed as valid medical expenses. Whether your brother's situation would apply here is a matter of opinion, however, you can also try to support this claim by getting a letter from his medical practitioner indicating that this device is being used by your brother for medical reasons.
