What’s Covered Under A Health Spending Account (HSA)?
Canada Revenue Agency (CRA) determines what healthcare expenses can be reimbursed through a Health Spending Account (HSA). Some items require a prescription or doctor’s written confirmation for the listed item to qualify.
A Health Spending Account (HSA)
Dental
- Routine dental care, including exams, cleanings, polishing, oral hygiene, x-rays, and gum treatments
- Restorative dental work, including repairing, root canals, fillings, and tooth extractions
- Denture-related expenses, including repair and replacement
- Orthodontic work, including braces, is paid for by a medical practitioner or a dentist. Expenses for solely cosmetic procedures are not covered
Durable Equipment
- Air conditioner for a person with a severe chronic illness, disease, or disorder. The eligible amount is $1,000 or 50% of the amount paid, whichever is less
- Air filter, cleaner, purifier for severe chronic respiratory ailment
- Any apparatus or materials paid directly to a doctor, dentist, nurse, or hospital
- Any device designed to assist an individual in walking where the individual has a mobility impairment
- Baby breathing monitor with written certification from a medical practitioner that the infant is at risk of sudden infant death syndrome
- Bathroom aids to help a person get in or out of a bathtub/shower or on and off a toilet
- Brace for a limb, spinal brace
- Braille note takers, printers, synthetic speech systems, large print-on-screen devices, computer peripherals, and other devices designed for a person who is blind to operate a computer
- CPAP – Continuous Positive Airway Pressure devices and supplies
- Crutches
- Diabetic supplies and devices
- Electronic bone healing device
- Exercise equipment prescribed by a physician for treatment or recovery from an illness or injury
- Hearing aids or personal assistive listening devices, including repairs and batteries
- Heart and blood pressure monitoring devices, pacemakers, including repairs and batteries
- Hospital bed if required at home
- Incontinence Supplies – catheters, catheter trays, tubing, etc.
- Needles and syringes
- Orthotic Inserts, orthopedic shoes, or boots
- Oxygen and equipment
- Phototherapy equipment is used for treating psoriasis or other skin disorders. The expenses incurred for the purchase, operation, and maintenance of the equipment can be claimed
- Prosthetics, artificial limb
- Renovation expenses are specifically required for persons with mobility impairment. Doctor confirmation required
- Support hose and compression stockings to relieve swelling
- TENS/Electrotherapy devices
- Wheel Chair, scooters, power-operated chairs or lifts for persons with mobility impairment
- Wigs – for people who have suffered abnormal hair loss because of an accident, disease, or medical treatment
Medicines
- Any Prescription medicine obtained through a licensed pharmacist is eligible. Over-the-counter medicine is not eligible. Additionally, expenses incurred for drugs and medical devices purchased through Health Canada’s Special Access Program are eligible, even if they have not been approved for use in Canada
- Medicinal cannabis. Doctor confirmation required
- Vaccines
Hospital
- Ambulance charges – to and from the hospital
- Hospital bills
Vision
- Eyeglasses or Contact Lenses
- Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital
- Optician, optometrist, and ophthalmologist
- Multiple allowable vision expenses
Miscellaneous
- Doctor note or form completed by a doctor
- Employee premiums paid to a non-government health, dental or vision plan, such as Blue Cross, are eligible for reimbursement. Premiums for critical illness, accidental death or dismemberment, and life, or disability coverage are not covered
- Gluten-Free products: expenses for gluten-free products related to celiac disease can be claimed, but only the incremental cost difference between the regular product and the gluten-free version is eligible. A qualified practitioner’s letter confirming the celiac disease diagnosis must be provided as supporting documentation
- Home Care for an illness or disability: A letter from a licensed medical professional must be submitted with the claim to confirm that the home care is medically necessary
- Private Healthcare: membership or access fees paid to a private medical clinic must be pre-paid for eligible medical expenses
- School for individuals with mental or physical impairments: A written certification from a medical practitioner or the school’s principal/head is required to confirm that the equipment, facilities, or staff provided by the school are necessary due to their specific impairment
- Under paragraph 118.2(2)(a): an eligible medical expense includes an amount paid to a medical practitioner, dentist or nurse or a public or licensed private hospital for medical or dental services provided to the patient
- Travel insurance: (emergency medical only) The medical amount must be shown separately from any other travel insurance expense
- Travel 40-80km: Expenses incurred for public transportation (e.g. taxis, buses, trains) for travel of at least 40 km (one way) but less than 80km from home for medical services may be eligible for reimbursement. If public transportation is not an option, expenses for the use of a personal vehicle may also be claimed. To claim transportation and travel expenses, all of the following conditions must be met: Substantially equivalent medical services were not available near your home, you took a reasonably direct travelling route, and it is reasonable, under the circumstances, for you to have travelled to that place to get those medical services
- Travel over 80km outside of Canada: All of the following conditions must be met, substantially equivalent medical services were not available near your home, you took a reasonably direct travelling route, and it is reasonable, under the circumstances, for you to have travelled to that place to get those medical services.
- For travel claims: contact support@coastalhsa.ca to help you put an eligible claim together
Procedures & Treatments
- Cosmetic surgery: Considered a medical expense if it is performed for medical or reconstructive purposes, such as correcting a congenital deformity or injury from an accident
- Covid tests: Completed and processed by a lab or pharmacy
- Electrolysis: Amounts paid to a qualified medical practitioner. Expenses for solely cosmetic procedures are not eligible
- Fertility-related procedures: expenses incurred for medical treatment or hospitalization for conception of a child. Expenses for a surrogate mother are not covered
- Medical services provided outside of Canada: If you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital
- MRI, ultrasound, x-Ray treatments
- Tests: The cost of non-holistic diagnostic tests such as electrocardiographs, stool examinations, sugar content tests, metabolism tests, radiological services or procedures, urine analysis, spinal fluid tests, allergy and asthma testing
- Treatment center: For a person addicted to drugs, alcohol, or gambling. A medical practitioner must provide written certification that the specialized equipment, facilities, or personnel provided at a treatment center for drug, alcohol, or gambling addiction are necessary for the individual’s treatment
Professional Services
- Acupuncturist (R.Ac.)
- Anesthesiologist
- Athletic Therapist (must provide professional registration number)
- Audiologist
- Chiropodist
- Chiropractor (DC)
- Dermatologist
- Dietitian or Nutritionist (Registered)
- Gynaecologist (Ob. Gyn)
- Homeopath (Registered Professional)
- Kinesiology
- Massage Therapist (must be provincially registered)
- Mental Health Professional (Registered): Clinical Counselor (RCC), Psychiatrist (M.D.), Psychoanalyst, Psychologist (R. Psych), Psychotherapist (RP), Registered Psychotherapist, Social Workers (RSW, MFT)
- Midwife (Registered)
- Naturopaths (ND)
- Neurologist
- Nurse (RN, LPN, NP)
- Occupational Therapist
- Orthopedist
- Osteopath (must have a certificate or be licensed in the jurisdiction where the individual resides)
- Pharmacist
- Physician (MD), Pediatrician, Podiatrist (DPM), Surgeon
- Physiotherapist (B.PhysT, B.ScPhysio, B.Physio, CPTA)
- Plastic Surgeon (Must be medically required with doctor certification)*
- Prosthetist
- Respiratory Therapist
- Speech Therapist (SLP)
- Traditional Chinese Medicine Practitioner (TCM)
- X-Ray Technician
Prescription or doctor’s written confirmation is required for the listed item to qualify.
Read More: Health Spending Accounts vs Insurance-Based Group Benefits
Expenses listed as eligible medical expenses in the Income Tax Act, its regulations and Interpretation Bulletins, as described in this list are subject to change as the Act is amended.
Reference: (Canada Revenue Agency, 2022). Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return.
