The CRA says yes, if you have a mobility impairmen...
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The CRA says yes, if you have a mobility impairment and a prescription:

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwxpns-eng.html#w...

Canes are specifically referred to in the following (See 1.122 (l):(

http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c1-eng.html#N10E99


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