HSA Eligible Expenses in Canada: Complete 2026 List

By Frontier Team•February 10, 2026•10 min read

Health Spending Accounts in Canada cover over 140 categories of CRA-eligible medical expenses, including dental, vision, prescriptions, physiotherapy, massage therapy, mental health, fertility treatments, medical devices, and much more. Every item on this list can be reimbursed tax-free through your HSA.

This is the complete list of HSA eligible expenses in Canada for 2026. Every item here is a medical expense recognized by the Canada Revenue Agency (CRA) under Section 118.2 of the Income Tax Act. If your business has an HSA (also called a PHSP or Health Spending Account), these expenses can be reimbursed with pre-tax corporate dollars — saving you 30-50% compared to paying out of pocket.

How HSA Eligible Expenses Work

The CRA maintains a list of medical expenses that qualify for the Medical Expense Tax Credit (METC). These same expenses are eligible for reimbursement through a Health Spending Account, but with a key difference: instead of a 15% federal tax credit, an HSA lets your corporation deduct the full amount as a business expense. The employee receives the reimbursement completely tax-free.

Some expenses are straightforward — dental work, prescriptions, eyeglasses. Others require a prescription from a medical practitioner, a specific certification, or a T2201 Disability Tax Credit Certificate. We've noted these requirements in each category below.

Dental

Dental expenses are some of the most commonly claimed HSA expenses. Everything from routine cleanings to major procedures qualifies.

Vision & Eye Care

Vision expenses go well beyond basic eye exams. Corrective surgery, specialty lenses, and prescription eyewear are all covered.

Prescriptions & Medications

Prescription drugs and certain medical substances are fully eligible. Over-the-counter medications generally are not, with a few exceptions.

Therapy & Rehabilitation

Mental health, physical therapy, and specialized rehabilitation programs all qualify.

Medical Devices & Equipment

Medical devices range from common items like blood pressure monitors to specialized hospital equipment. Many require a prescription.

Mobility & Accessibility

Equipment and modifications that help with mobility impairments are broadly covered.

Hearing & Speech

Hearing loss and speech impairment expenses include devices, services, and accommodations.

Fertility & Reproductive Health

Fertility treatments are among the most expensive medical costs Canadians face. All of these qualify for HSA reimbursement.

Medical Travel

If you need to travel for medical care, transportation expenses can be claimed — including some scenarios most people don't know about.

Home Modifications

When medical conditions require changes to your living space, many renovation and modification costs qualify.

Attendant Care & Services

Support services for persons with disabilities and impairments are eligible.

Other Eligible Expenses

These are commonly overlooked expenses that many HSA holders don't realize they can claim.

What's NOT Eligible

A few items people commonly ask about that do not qualify:

How to Claim HSA Expenses

With Frontier Health, claiming is straightforward:

  1. Get treatment or buy an eligible item — keep your receipt
  2. Submit a photo of your receipt through the Frontier Health app
  3. Get reimbursed by e-transfer within 24-48 hours

The reimbursement is a 100% tax-deductible business expense for your corporation, and it's completely tax-free for you as the employee. No forms, no paperwork, no waiting weeks for a cheque in the mail.

Maximize Your HSA

Most business owners barely scratch the surface of what their HSA covers. A few tips:

  • Check this list before paying out of pocket — you might be surprised what qualifies
  • Keep all receipts — even if you're not sure it's eligible, submit it and let your administrator check
  • Don't forget travel — if you drive 40+ km to see a specialist, the mileage is claimable
  • Dependents are covered too — your spouse and children's expenses are eligible under your HSA
  • Prescription matters — many items that aren't normally eligible (vitamins, orthotics, massage) become eligible with a doctor's prescription

For a full breakdown of how HSAs work for Canadian businesses, read our practical guide for business owners.

This list is based on the CRA's eligible medical expenses under Section 118.2 of the Income Tax Act. Eligibility may depend on individual circumstances, prescriptions, and certifications. When in doubt, contact us — we're happy to check if a specific expense qualifies.

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