Massage chair

I’m considering getting a massage chair for my office to improve productivity.

I find that long hours at the desk can cause psychological and/or physical stress at times especially tax season.

My personal remedy is meditation and massages.

I have health insurance with my partner (through her employer) which gets me about 5 massages a year but that runs out quick and each massage is $100+ which adds up fast.

I am considering a massage chair for the office that I can use during lunch or whenever I have a few minutes to keep my body healthy and happy throughout the day.

I’m about 95% sure this cannot be expensed for business purposes but I thought I would see what others think.

Without food you would die and couldn’t get any tax work done. Does food now become a business expense?

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Time to read Sec. 67 of the ITA first:
67 In computing income, no deduction shall be made in respect of an outlay or expense in respect of which any amount is otherwise deductible under this Act, except to the extent that the outlay or expense was reasonable in the circumstances.

Followed by Sec. 18(1)(h):
18 (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of

Personal and living expenses
(h) personal or living expenses of the taxpayer, other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer’s business;

Now…it is perfectly permissible to deduct (or depreciate as the case may be) an ergonomic chair, the costs of which can be up to $2K or so…and likely there isn’t much of an argument to be made against that.

So…if you can show that the massage chair is of similar benefit…you MAY be able to make that case, keeping in mind both of the above limitations.


Making it available to staff and/or clients may strengthen your argument that it is a business expense/asset.


I know this isn’t what you asked, but ergonomics are very important to me. My physiotherapist cousin helped me find a great solution for my back pain and physical stress fatigue during the busy season.

Trying not to sound like a commercial, the ergonomic Capisco chair she had me get has changed my life. I haven’t had low back pain since I bought it. It’s constantly working when I am, i.e. I don’t have to lean back and take a break like you would in a massage chair. Extra bonus, my breaks aren’t at my desk so are more of a mental break than a massage chair in the office would be. I can go to the personal space in my home and do a little yoga or quick meditation.

My next major office furniture purchase will be an electric stand-up desk to go with it, that way I can stand and work when I’m by myself and lower it when clients come in. Standing to work is also very important for people who work at home and get none of that passive walking around on-site office workers get just going in. This sort of solution might come in cheaper than a massage chair, depending on what you are looking at.

I wish I could find as equally effective of a solution for my mouse shoulder.


+1 to the standing desk. I bought one a few years back (they’re not at all expensive) and are a terrific investment. I have a client who has a treadmill desk. We had a meeting once on some rather complex matters and at the end she told me she’d walked 4 miles during it!

FWIW, I have NO issue at all in writing any of this against income in the appropriate circumstances. (I have one client who constantly buys really nice furniture “for” their home office and I regularly refuse to claim it.)


Somewhat on topic, I work based from home. I have 4 different chairs and stools( yes that are paid by the business) that I switch between during our busiest time. I am only 5’0 tall… my desk can accommodate normal height chair/balance ball stool with the old-fashioned keyboard drawer or if I move everything to the top I use the wobble stool semi-standing. Realize this would not be suitable for all. My yoga mat is in my filing area for when I need an impromptu stretch. Also, like the idea of leaving the workspace completely for a mental/visual break.

Regarding the massage chair, I concur with the others…I would suggest that it was a personal expense and advise the client to treat it as such.

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I would have no problem writing off a very fancy $2,500 Capisco Office chair. The reason is that you are actually sitting in it while you do your work.
A massage chair is a different story in my humble opinion. You are not sitting in it to work.
The only time I would think about claiming a massage chair is if you have a larger office [i.e. not a home office] and the chair is in the break-room where all employees have access to it.


IKEA makes a really nice sit/stand electric desk. I have 2 of the corner units which gives me extra space on either the right or left, depending on which desk I’m using. They are $729, frame and extension posts are heavy steel and the whole assembly is quite stable. Being IKEA, everything fits just as advertised and no missing pieces. Plus, the instructions cover every detail. I have a nice office chair from IKEA, went to buy a second of the same, and it’s been discontinued. I have 2 of their office grade 3-drawer lateral filing cabinets, 2 2-drawer cabinets on wheels & 2 3-drawer cabinets on wheels, all from the same series. Easy on the eye and well constructed. Plus 2 desk lamps, etc. When I look around my home or apartment offices, most of what I see is either Brother or IKEA. The biggest problem with IKEA these days is poor stock availability. Not nearly as bad as Jordan’s Furniture, though. An entire store full of samples, but none available. Order your $3,000 leather swivel armchair today, pay for it, and wait 6-12 months for delivery.
Sort of like the Russian worker who wants a new Lada. Goes to the dealership, orders and pays for his car.
When will it be delivered?
In ten years.
What day?
Ten years from today.
Morning or afternoon?
I don’t know, does it matter?
It’s just I’ve got the plumber coming that morning.

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I got my standing desk at Staples. Quality was excellent. Walked into the store and said “That one.” Paid, loaded it in the truck and left. Took about 30 min to assemble. Heavy and heavy duty.


I have the Herman Miller Aeron chair and a sit stand desk.

I go for 5 min walks every working hour and go to the gym regularly.

I believe the massage chair can be a game changer in the business (less days off and an overall increased healthier body) and will have to be purchased regardless if it can be expensed or not.

I find meditation to be great. Yoga is amazing as well.