CRA Eligible Medical Expenses

Search the complete list of eligible expenses under the Medical Expense Tax Credit (METC)

Sourced from the CRA's official METC reference guide (lines 33099 and 33199). Also shows what's reimbursable through an HSA.

Select your province

Dental

Cleanings, fillings, dentures, orthodontics, and oral surgery

Dental Cleanings
13/13 provincesEligible

Yes, dental cleanings are CRA eligible when performed by a licensed dentist or dental hygienist. Check eligibility and requirements for your Health Spending Account.

Dental Crowns and Bridges
13/13 provincesEligible

Yes, dental crowns and bridges are CRA eligible when performed by a licensed dentist. Check eligibility and requirements for your Health Spending Account.

Dental Extractions
13/13 provincesEligible

Yes, dental extractions are CRA eligible when performed by a licensed dentist. Check eligibility and requirements for your Health Spending Account.

Dental Fillings
13/13 provincesEligible

Yes, dental fillings are CRA eligible when performed by a licensed dentist. Check eligibility and requirements for your Health Spending Account.

Dental Services
13/13 provincesEligible

Yes, dental services are CRA eligible when provided by a licensed dentist. Check eligibility and requirements for your Health Spending Account.

Dentures and Dental Implants
13/13 provincesEligible

Yes, dentures and dental implants are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Invisalign
13/13 provincesEligible

Yes, Invisalign is HSA eligible in Canada as orthodontic treatment provided by a licensed dentist or orthodontist. Check eligibility and requirements for your Health Spending Account.

Oral Surgery
13/13 provincesEligible

Yes, oral surgery is CRA eligible when performed by a licensed dentist or oral surgeon. Check eligibility and requirements for your Health Spending Account.

Orthodontic Work
13/13 provincesEligible

Yes, orthodontic work is CRA eligible as a dental service. Check eligibility and requirements for your Health Spending Account.

Root Canals
13/13 provincesEligible

Yes, root canals are CRA eligible when performed by a licensed dentist or endodontist. Check eligibility and requirements for your Health Spending Account.

Teeth Whitening
Not Eligible

No, teeth whitening is not CRA eligible as a medical expense in Canada when it is done for cosmetic purposes. Check eligibility for your Health Spending Account.

Vision & Eye Care

Eyeglasses, contacts, laser eye surgery, and eye exams

Glasses and Contact Lenses
13/13 provincesEligible

Yes, prescription eyeglasses, contact lenses, prescription sunglasses, and prescription swimming goggles are CRA eligible. Check eligibility and requirements for your Health Spending Account.

ICL (Implantable Collamer Lens)
13/13 provincesEligible

Yes, ICL surgery is HSA eligible in Canada as a vision correction procedure. Check eligibility and requirements for your Health Spending Account.

LASEK
13/13 provincesEligible

Yes, LASEK laser eye surgery is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.

Laser Eye Surgery
13/13 provincesEligible

Yes, laser eye surgery is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.

LASIK
13/13 provincesEligible

Yes, LASIK eye surgery is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.

Navigation Device
13/13 provincesEligible

Yes, under proposed CRA changes, navigation devices for persons with a visual impairment are eligible with a prescription. Check eligibility for your Health Spending Account.

Optical Scanners
13/13 provincesEligible

Yes, with a prescription, optical scanners for visual impairments are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Optometry
13/13 provincesEligible

Yes, optometry services are CRA eligible when provided by a licensed optometrist. Check eligibility and requirements for your Health Spending Account.

PRK (Photorefractive Keratectomy)
13/13 provincesEligible

Yes, PRK laser eye surgery is CRA eligible. Check eligibility and requirements for your Health Spending Account.

Refractive Lens Exchange (RLE)
13/13 provincesEligible

Refractive Lens Exchange (RLE) is eligible for HSA claims in Canada without a prescription. Check eligibility and requirements for your Health Spending Account.

SMILE Laser Eye Surgery
13/13 provincesEligible

SMILE laser eye surgery is eligible for HSA claims in Canada without a prescription. Check eligibility and requirements for your Health Spending Account.

Prescriptions & Medications

Prescription drugs, insulin, vaccines, and medical cannabis

Birth Control Devices (Non-Prescription)
Not Eligible

No, non-prescription birth control devices are not CRA eligible medical expenses in Canada. Check what is and is not eligible for your Health Spending Account.

Drugs and Medical Devices Bought Under Health Canada's Special Access Program
Conditional

Yes, drugs and medical devices obtained through Health Canada's Special Access Program are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Injection Pens (Such as an Insulin Pen)
Eligible

Yes, with a prescription, injection pens such as insulin pens are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Insulin or Substitutes
Eligible

Yes, with a prescription, insulin and insulin substitutes are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Liver Extract Injections
Eligible

Yes, with a prescription, liver extract injections are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Medical Cannabis (Marijuana)
Conditional

Conditionally. Medical cannabis is HSA eligible in Canada when purchased from a licensed holder with a valid medical document and client registration. Check eligibility and requirements for your Health Spending Account.

Over-the-Counter Medications
Not Eligible

No, over-the-counter medications are not CRA eligible as medical expenses. Check eligibility and requirements for your Health Spending Account.

Prescription Drugs and Medications
Eligible

Yes, with a prescription, prescription drugs and medications are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Testosterone Replacement Therapy
13/13 provincesEligible

Yes, testosterone replacement therapy is HSA eligible in Canada when prescribed. Check eligibility and requirements for your Health Spending Account.

Vaccines
Eligible

Yes, vaccines are CRA eligible when administered by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Vitamin B12
Eligible

Yes, vitamin B12 is CRA eligible when prescribed for a documented deficiency. Check eligibility and requirements for your Health Spending Account.

Therapy & Rehabilitation

Physical therapy, mental health, tutoring, and treatment programs

Acupuncture
5/13 provincesEligible

Yes, acupuncture is CRA eligible in Canada when performed by a licensed acupuncturist recognized in your province. Check eligibility and requirements for your Health Spending Account.

Addiction Treatment Centre
13/13 provincesConditional

Conditionally. Addiction treatment centre fees are HSA eligible in Canada for a person addicted to drugs, alcohol, or gambling when certified in writing by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Behaviour Analysis
1/13 provincesEligible

Yes, behaviour analysis is CRA eligible in Canada when provided by a licensed behaviour analyst recognized in your province. Check eligibility and requirements for your Health Spending Account.

Chiropractic
11/13 provincesEligible

Yes, chiropractic care is a CRA eligible medical expense in Canada when performed by a licensed chiropractor in a recognized province. Check eligibility and requirements for your Health Spending Account.

Dietitian Services
9/13 provincesEligible

Yes, dietitian services are CRA eligible in provinces where dietitians are recognized as authorized medical practitioners. Check eligibility and requirements for your Health Spending Account.

Disability Therapy
13/13 provincesConditional

Yes, disability therapy is HSA eligible in Canada for eligible persons with a disability when prescribed and supervised by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Homeopathy
1/13 provincesEligible

Yes, homeopathy is HSA eligible in Canada when provided by a licensed homeopath in Ontario. Check eligibility and requirements for your Health Spending Account.

Massage Therapy
5/13 provincesEligible

Massage therapy is HSA eligible in Canada when performed by a registered massage therapist in a recognized province. Check eligibility and requirements for your Health Spending Account.

Midwifery
12/13 provincesEligible

Yes, midwifery services are CRA eligible when provided by a licensed midwife. Check eligibility and requirements for your Health Spending Account.

Naturopathy
6/13 provincesEligible

Yes, naturopathy is CRA eligible when provided by a licensed naturopath in a recognized province. Check eligibility and requirements for your Health Spending Account.

Occupational Therapy
10/13 provincesEligible

Yes, occupational therapy is CRA eligible when provided by a licensed occupational therapist. Check eligibility and requirements for your Health Spending Account.

Osteopathy
Not Eligible

No, osteopathy is not CRA eligible as a medical expense in Canada. Check eligibility and requirements for your Health Spending Account.

Personalized Therapy Plan
13/13 provincesConditional

Conditionally. Salaries and wages paid for designing a personalized therapy plan are CRA eligible when certain conditions are met, including DTC eligibility. Check eligibility and requirements for your Health Spending Account.

Physiotherapy
11/13 provincesEligible

Yes, physiotherapy is CRA eligible when performed by a licensed physiotherapist in a recognized province. Check eligibility and requirements for your Health Spending Account.

Podiatry
8/13 provincesEligible

Yes, podiatry is CRA eligible in provinces where podiatrists are recognized as authorized medical practitioners. Check eligibility and requirements for your Health Spending Account.

Psychological Assessment
13/13 provincesEligible

Psychology services are eligible for HSA claims in Canada when provided by a licensed psychologist. Check eligibility and requirements for your Health Spending Account.

Psychotherapy (Counselling)
13/13 provincesEligible

Psychotherapy is eligible for HSA claims in Canada when provided by a registered or legally qualified psychotherapist. Check eligibility and requirements for your Health Spending Account.

Rehabilitative Therapy
Eligible

Rehabilitative therapy for hearing or speech loss is eligible for HSA claims in Canada without a prescription or certification. Check eligibility and requirements for your Health Spending Account.

Sexual Health Counselling
1/13 provincesEligible

Sexology services are eligible for HSA claims in Canada when provided by a licensed sexologist in Quebec. Check eligibility and requirements for your Health Spending Account.

Speech Therapy
9/13 provincesEligible

Yes, speech therapy is HSA eligible in Canada when provided by a licensed speech-language pathologist. Check eligibility and requirements for your Health Spending Account.

Traditional Chinese Medicine
2/13 provincesEligible

Yes, traditional Chinese medicine is HSA eligible in Canada when provided by a licensed TCM practitioner in a recognized province. Check eligibility and requirements for your Health Spending Account.

Tutoring Services
13/13 provincesConditional

Tutoring services are CRA eligible for individuals with a learning disability or mental impairment when certified by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Medical Devices & Equipment

CPAP machines, monitors, pumps, and specialized medical equipment

Altered Auditory Feedback Devices
Eligible

Yes, with a prescription, altered auditory feedback devices are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Artificial Eye or Limb
Eligible

Yes, artificial eyes and limbs are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.

Assisted Breathing Devices (CPAP, Ventilator)
13/13 provincesEligible

Yes, with a prescription, assisted breathing devices like CPAP and ventilators are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Baby Breathing Monitor
Conditional

Yes, with a prescription and written certification, baby breathing monitors are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Bed Positioning Device
Eligible

Yes, under proposed CRA changes, bed positioning devices for persons with a severe and prolonged impairment in physical functions are eligible with a prescription. Check eligibility for your Health Spending Account.

Bliss Symbol Boards
Eligible

Yes, with a prescription, Bliss symbol boards are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Blood Coagulation Monitors
Eligible

Yes, with a prescription, blood coagulation monitors are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Blood Pressure Monitors
Not Eligible

No, blood pressure monitors are not CRA eligible medical expenses in Canada. Check what is and is not eligible for your Health Spending Account.

Braille Note-Taker Devices
Eligible

Yes, with a prescription, Braille note-taker devices are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Braille Printers
Eligible

Yes, with a prescription, Braille printers (embossers) are CRA eligible medical expenses in Canada under paragraph 5700(o). Check eligibility for your Health Spending Account.

Breast Prosthesis
Eligible

Yes, with a prescription, a breast prosthesis required after mastectomy is a CRA eligible medical expense in Canada. Check eligibility and requirements for your Health Spending Account.

Catheters, Catheter Trays, Tubing or Other Products
Eligible

Yes, catheters, catheter trays, tubing, and related products for incontinence are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Compression Stockings
Conditional

Compression stockings can be CRA eligible depending on the medical condition. Check eligibility and requirements for your Health Spending Account.

Computer Peripherals
Eligible

Yes, with a prescription, computer peripherals exclusively designed for patients who are blind are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Devices or Software
Eligible

Yes, with a prescription, specific devices or software are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Elastic Support Hose
Eligible

Yes, with a prescription, elastic support hose exclusively designed to relieve swelling from chronic lymphedema are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Electronic Bone Healing Devices
Eligible

Yes, with a prescription, electronic bone healing devices are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Electronic Speech Synthesizers
Eligible

Yes, with a prescription, electronic speech synthesizers are CRA eligible for patients who are mute. Check eligibility and requirements for your Health Spending Account.

Electrotherapy Devices
Eligible

Yes, with a prescription, electrotherapy devices are CRA eligible for patients with a medical condition or severe mobility impairment. Check eligibility and requirements for your Health Spending Account.

Extremity Pump
Eligible

Yes, with a prescription, an extremity pump is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Heart Monitoring Devices
Eligible

Yes, with a prescription, heart monitoring devices are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Hospital Bed
Eligible

Yes, with a prescription, a hospital bed is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Infusion Pump
Eligible

Yes, with a prescription, an infusion pump is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Iron Lung
Eligible

Yes, an iron lung is a CRA eligible medical expense in Canada. Check eligibility details and requirements for your Health Spending Account.

Kidney Machine (Dialysis)
Eligible

Yes, a kidney machine (dialysis) is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.

Large Print-on-Screen Devices
Eligible

Yes, with a prescription, large print-on-screen devices are CRA eligible medical expenses in Canada under paragraph 5700(o). Check eligibility for your Health Spending Account.

Needles and Syringes
Eligible

Yes, with a prescription, needles and syringes are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Osteogenesis Stimulator (Inductive Coupling)
Eligible

Yes, with a prescription, osteogenesis stimulators using inductive coupling are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Oxygen and Oxygen Tent
Eligible

Yes, with a prescription, oxygen and oxygen tents are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Oxygen Concentrator
Eligible

Yes, oxygen concentrators are CRA eligible without a prescription. Check eligibility and requirements for your Health Spending Account.

Pacemakers
Eligible

Yes, with a prescription, pacemakers are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Page-Turner Devices
Eligible

Yes, with a prescription, page-turner devices are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Phototherapy Equipment
Eligible

Yes, phototherapy equipment for psoriasis or other skin disorders is a CRA eligible medical expense in Canada. Check eligibility details and requirements for your Health Spending Account.

Pressure Pulse Therapy Devices
Eligible

Yes, with a prescription, pressure pulse therapy devices are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Rocking Bed for Poliomyelitis
Eligible

Yes, a rocking bed for a patient with poliomyelitis is a CRA eligible medical expense in Canada. Check eligibility details and requirements for your Health Spending Account.

Synthetic Speech Systems
Eligible

Yes, with a prescription, synthetic speech systems are CRA eligible medical expenses in Canada under paragraph 5700(o). Check eligibility for your Health Spending Account.

Talking Textbooks
Conditional

Yes, talking textbooks are HSA eligible in Canada for students with a perceptual disability. Check eligibility and requirements for your Health Spending Account.

Mobility & Accessibility

Wheelchairs, walkers, lifts, vehicle modifications, and braces

Bathroom Aids (Grab Bars, Grips, Rails)
Eligible

Yes, with a prescription, bathroom aids like grab bars and rails are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Braces for a Limb (Stockings, Walking Cast, Boots)
Eligible

Yes, braces for a limb including stockings, walking casts, and boots are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Chair (Power-Operated)
Eligible

Yes, with a prescription, a power-operated chair is a CRA eligible medical expense in Canada. Check eligibility and requirements for your Health Spending Account.

Crutches
Eligible

Yes, crutches are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.

Digital Pen Device
Eligible

Yes, under proposed CRA changes, digital pen devices for persons with an impairment in physical or mental functions to use a computer are eligible with a prescription. Check eligibility for your Health Spending Account.

Driveway Access
Eligible

Yes, driveway alterations for accessibility are CRA eligible for patients with severe and prolonged mobility impairment. Check eligibility and requirements for your Health Spending Account.

Environment Control System (Computerized or Electronic)
Eligible

Yes, with a prescription, a computerized or electronic environment control system is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Lift or Transportation Equipment (Power-Operated)
Eligible

Yes, with a prescription, power-operated lift or transportation equipment is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Mobile Computer Cart
Eligible

Yes, under proposed CRA changes, mobile computer carts for persons with a severe and prolonged impairment in physical functions are eligible with a prescription. Check eligibility for your Health Spending Account.

Mobility Scooter
Eligible

Mobility scooters are eligible for HSA claims in Canada without a prescription. Check eligibility and requirements for your Health Spending Account.

Mobility Van
Eligible

Yes, a van adapted for a person who needs a wheelchair is CRA eligible. Check eligibility and requirements for your Health Spending Account.

Mobility Vehicle Device
Eligible

Yes, vehicle devices for people with disabilities are CRA eligible with a prescription. Check eligibility and requirements for your Health Spending Account.

Orthopaedic Shoes, Boots, and Inserts
Eligible

Yes, with a prescription, orthopaedic shoes, boots, and inserts are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Spinal Brace
Eligible

Yes, spinal braces are HSA eligible in Canada without a prescription. Check eligibility and requirements for your Health Spending Account.

Standing Devices
Eligible

Yes, standing devices are HSA eligible in Canada with a prescription. Check eligibility and requirements for your Health Spending Account.

Voice Recognition Software
Conditional

Yes, voice recognition software is CRA eligible when certified by a medical practitioner for a person with a disability. Check eligibility and requirements for your Health Spending Account.

Walking Aids (Canes, Walkers)
Eligible

Yes, walking aids including canes and walkers are CRA eligible with a prescription. Check eligibility and requirements for your Health Spending Account.

Wheelchairs and Wheelchair Carriers
Eligible

Yes, wheelchairs and wheelchair carriers are CRA eligible without a prescription. Check eligibility and requirements for your Health Spending Account.

Hearing & Speech

Hearing aids, cochlear implants, speech devices, and captioning

Acoustic Coupler
13/13 provincesEligible

Yes, with a prescription, acoustic couplers are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.

Audible Signal Devices
13/13 provincesEligible

Yes, with a prescription, audible signal devices are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Bone Conduction Receiver
Eligible

Yes, bone conduction receivers are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.

Cochlear Implant
Eligible

Yes, cochlear implants are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.

Deaf-Blind Intervening Services
Eligible

Yes, deaf-blind intervening services are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Hearing Aid Services
13/13 provincesEligible

Yes, hearing aid practitioner services are HSA eligible in Canada where practitioners are recognized. Check eligibility and requirements for your Health Spending Account.

Hearing Aids and Amplifiers
Eligible

Yes, hearing aids and personal assistive listening devices are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Laryngeal Speaking Aids
Eligible

Yes, laryngeal speaking aids are HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.

Real-Time Captioning
Eligible

Real-time captioning is eligible for HSA claims in Canada without a prescription or certification. Check eligibility and requirements for your Health Spending Account.

Sign Language Interpretation Services
Eligible

Sign language interpretation services are eligible for HSA claims in Canada without a prescription or certification. Check eligibility and requirements for your Health Spending Account.

Teletypewriters
13/13 provincesEligible

Yes, teletypewriters are HSA eligible in Canada with a prescription. Check eligibility and requirements for your Health Spending Account.

Television Closed Caption Decoders
13/13 provincesEligible

Yes, television closed caption decoders are HSA eligible in Canada with a prescription. Check eligibility and requirements for your Health Spending Account.

Visual or Vibratory Signalling Device
Eligible

Yes, visual or vibratory signalling devices for people with hearing impairments are CRA eligible with a prescription. Check eligibility and requirements for your Health Spending Account.

Volume Control Feature (Additional)
Eligible

Yes, additional volume control features for telephones are CRA eligible with a prescription for people with hearing impairments. Check eligibility and requirements for your Health Spending Account.

Medical Travel

Transportation for medical care, ambulance services, and travel expenses

Other Expenses

Wigs, gluten-free food, certificates, and miscellaneous expenses

Alternative Input Device
Eligible

Yes, under proposed CRA changes, alternative input devices for persons with an impairment in physical or mental functions to use a computer are eligible with a prescription. Check eligibility for your Health Spending Account.

Blood Tests
Eligible

Yes, blood tests are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Bone Marrow Transplant
Eligible

Yes, bone marrow transplant expenses are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.

Cancer Treatment
Eligible

Yes, cancer treatment is a CRA eligible medical expense in Canada. Check eligibility details and requirements for your Health Spending Account.

Certificate Fees
Eligible

Yes, fees paid to medical practitioners for certificates required for CRA claims are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.

Chemotherapy
Eligible

Yes, chemotherapy is CRA eligible as a medical expense in Canada. Check eligibility and requirements for your Health Spending Account.

Cosmetic Surgery
Conditional

Conditionally. Cosmetic surgery is CRA eligible in Canada only when it has a medical or reconstructive purpose — not when it is solely for cosmetic reasons. Check eligibility for your Health Spending Account.

CT Scan
Eligible

Yes, CT scans are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Diaper Services
Not Eligible

No, diaper services are not CRA eligible. Check eligibility and requirements for your Health Spending Account.

Diapers or Disposable Briefs
Eligible

Yes, diapers or disposable briefs are CRA eligible when required due to incontinence caused by illness, injury, or affliction. Check eligibility and requirements for your Health Spending Account.

Electrolysis
Eligible

Yes, electrolysis is CRA eligible in limited medical circumstances such as for polycystic ovarian syndrome. Check eligibility and requirements for your Health Spending Account.

Gluten-Free Food Products
Conditional

Gluten-free food products are conditionally HSA eligible in Canada for people with celiac disease. Check eligibility and requirements for your Health Spending Account.

Gym Fees
Not Eligible

No, athletic or fitness club (gym) fees are not CRA eligible medical expenses in Canada. Check what is and is not eligible for your Health Spending Account.

Health Plan Premiums Paid by an Employer and Not Included in Your Income
Not Eligible

No, employer-paid health plan premiums not included in your income are not HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Hospital Services
Eligible

Yes, hospital services are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Ileostomy and Colostomy Pads
Eligible

Yes, ileostomy and colostomy pads and supplies are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Laboratory Procedures or Services (Including COVID-19 Tests)
Eligible

Yes, with a prescription, laboratory procedures and COVID-19 tests are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Medical Tests
Eligible

Yes, medical tests are HSA eligible in Canada when ordered by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Memory or Organizational Aids
Eligible

Yes, under proposed CRA changes, memory or organizational aids for persons with an impairment in mental functions are eligible with a prescription. Check eligibility for your Health Spending Account.

Mobile Applications for Monitoring Blood Glucose Levels
Not Eligible

No, mobile apps that manage blood glucose without measuring it are not CRA eligible. Check eligibility and requirements for your Health Spending Account.

MRI (Magnetic Resonance Imaging)
Eligible

Yes, MRI scans are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Organic Food
Not Eligible

No, organic food is not CRA eligible as a medical expense. Check eligibility and requirements for your Health Spending Account.

Personal Response Systems
Not Eligible

No, personal response systems such as Lifeline and Health Line Services are not CRA eligible. Check eligibility and requirements for your Health Spending Account.

Pre-Natal and Post-Natal Treatments
13/13 provincesEligible

Yes, pre-natal and post-natal treatments are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Premiums Paid to Private Health Services Plans
Eligible

Yes, premiums paid to private health services plans are CRA eligible. Check eligibility and requirements for your Health Spending Account.

Provincial and Territorial Health Care Plans
Not Eligible

Provincial and territorial health care plan premiums are not eligible under the METC or HSA in Canada. Check eligibility and requirements for your Health Spending Account.

Radiation Therapy
Eligible

Yes, radiation therapy is CRA eligible as a medical expense in Canada. Check eligibility and requirements for your Health Spending Account.

Radon Testing
Not Eligible

Radon testing is not eligible under the METC or HSA in Canada. Check eligibility and requirements for your Health Spending Account.

Respiratory Therapy
13/13 provincesEligible

Respiratory therapy is eligible for HSA claims in Canada when provided by a licensed respiratory therapist in a recognized province. Check eligibility and requirements for your Health Spending Account.

Scales (Diabetes)
Not Eligible

No, scales purchased by patients with diabetes — to weigh themselves or their food — are not CRA eligible medical expenses. Check what is and is not eligible for your Health Spending Account.

School for Persons with a Mental or Physical Impairment
Conditional

School for persons with a mental or physical impairment is eligible for HSA claims in Canada with written certification. Check eligibility and requirements for your Health Spending Account.

Supplements and Vitamins
Not Eligible

Generally no, supplements and vitamins are not HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Surgery
13/13 provincesEligible

Yes, surgeon services are HSA eligible in Canada when provided by a licensed surgeon. Check eligibility and requirements for your Health Spending Account.

Truss for Hernia
Eligible

Yes, a truss for hernia is CRA eligible without a prescription. Check eligibility and requirements for your Health Spending Account.

Ultrasound
Eligible

Yes, ultrasounds are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.

Whirlpool Bath Treatments (Hot Tub)
Eligible

Yes, whirlpool bath treatments are CRA eligible in Canada. Check eligibility and requirements for your Health Spending Account.

Wigs
Eligible

Yes, wigs are CRA eligible with a prescription for medical hair loss. Check eligibility and requirements for your Health Spending Account.

X-Rays
Eligible

Yes, X-rays are CRA eligible when prescribed by a medical practitioner or dentist. Check eligibility and requirements for your Health Spending Account.

The eligibility information on this page is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This guide is intended to make that information easier to search and understand — it is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.