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.
What is an HSA eligible expense?
A Health Spending Account (HSA) in Canada reimburses medical expenses that qualify under the Medical Expense Tax Credit (METC), defined in sections 118.2(1) and 118.2(2) of the Income Tax Act. The Canada Revenue Agency (CRA) publishes the full list of qualifying expenses on lines 33099 and 33199 of the T1 return.
This guide covers every expense from the CRA's METC reference — organized into 12 categories with eligibility status, prescription requirements, and qualifying practitioner details for each province and territory. Expenses are marked as Eligible (always claimable), Conditional (claimable when specific criteria are met, such as a prescription or medical necessity), or Not Eligible (not claimable under an HSA).
For business owners, all HSA reimbursements are 100% tax-deductible to the corporation and received tax-free by the employee — making an HSA the most tax-efficient way to cover health expenses in Canada.
Browse by category
Dental
Cleanings, fillings, dentures, orthodontics, and oral surgery
Dental assistant services are CRA eligible in provinces where they are recognized as authorized medical practitioners. Check eligibility and requirements for your Health Spending Account.
Yes, dental cleanings are CRA eligible when performed by a licensed dentist or dental hygienist. Check eligibility and requirements for your Health Spending Account.
Yes, dental crowns and bridges are CRA eligible when performed by a licensed dentist. Check eligibility and requirements for your Health Spending Account.
Yes, dental extractions are CRA eligible when performed by a licensed dentist. Check eligibility and requirements for your Health Spending Account.
Yes, dental fillings are CRA eligible when performed by a licensed dentist. Check eligibility and requirements for your Health Spending Account.
Yes, dental hygiene services are CRA eligible when provided by a licensed dental hygienist. Check eligibility and requirements for your Health Spending Account.
Yes, dental services are CRA eligible when provided by a licensed dentist. Check eligibility and requirements for your Health Spending Account.
Dental therapy is CRA eligible in provinces and territories where dental therapists are recognized as authorized medical practitioners. Check eligibility and requirements for your Health Spending Account.
Yes, dentures and dental implants are CRA eligible. Check eligibility and requirements for your Health Spending Account.
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.
Yes, orthodontic work is CRA eligible as a dental service. Check eligibility and requirements for your Health Spending Account.
Yes, root canals are CRA eligible when performed by a licensed dentist or endodontist. Check eligibility and requirements for your Health Spending Account.
Vision & Eye Care
Eyeglasses, contacts, laser eye surgery, and eye exams
Yes, ICL surgery is HSA eligible in Canada as a vision correction procedure. Check eligibility and requirements for your Health Spending Account.
Yes, LASEK laser eye surgery is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.
Yes, laser eye surgery is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.
Yes, LASIK eye surgery is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, optical scanners for visual impairments are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, optician services are CRA eligible when provided by a licensed optician. Check eligibility and requirements for your Health Spending Account.
Yes, optometry services are CRA eligible when provided by a licensed optometrist. Check eligibility and requirements for your Health Spending Account.
Yes, PRK laser eye surgery is CRA eligible. Check eligibility and requirements for your Health Spending Account.
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 is eligible for HSA claims in Canada without a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, prescription eyeglasses, contact lenses, and prescription swimming goggles are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Prescriptions & Medications
Prescription drugs, insulin, vaccines, and medical cannabis
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.
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.
Yes, with a prescription, injection pens such as insulin pens are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, insulin and insulin substitutes are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, liver extract injections are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, medical cannabis is HSA eligible in Canada with a medical authorization document from a physician. Check eligibility and requirements for your Health Spending Account.
No, over-the-counter medications are not CRA eligible as medical expenses. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, prescription drugs and medications are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, testosterone replacement therapy is HSA eligible in Canada when prescribed. Check eligibility and requirements for your Health Spending Account.
Yes, vaccines are CRA eligible with a prescription. Check eligibility and requirements for your Health Spending Account.
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
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.
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.
Yes, caretaker training is HSA eligible in Canada for those caring for a person with a mental or physical infirmity. Check eligibility and requirements for your Health Spending Account.
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.
Yes, counselling therapy is a CRA eligible medical expense in Canada when provided by a licensed counselling therapist in a recognized province. Check eligibility and requirements for your Health Spending Account.
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.
Yes, homeopathy is HSA eligible in Canada when provided by a licensed homeopath in Ontario. Check eligibility and requirements for your Health Spending Account.
Kinesiology is HSA eligible in Canada when provided by a licensed kinesiologist in Ontario. Check eligibility and requirements for your Health Spending Account.
Marriage and family therapy is HSA eligible in Canada when provided by a licensed marriage and family therapist in Quebec. Check eligibility and requirements for your Health Spending Account.
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.
Yes, naturopathy is CRA eligible when provided by a licensed naturopath in a recognized province. Check eligibility and requirements for your Health Spending Account.
Yes, occupational therapy is CRA eligible when provided by a licensed occupational therapist. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription and T2201, personalized therapy plans are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, physiotherapy is CRA eligible when performed by a licensed physiotherapist in a recognized province. Check eligibility and requirements for your Health Spending Account.
Psychiatric nursing is eligible for HSA claims in Canada when provided by a registered psychiatric nurse in a recognized province. Check eligibility and requirements for your Health Spending Account.
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 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 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.
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.
Social work services are eligible for HSA claims in Canada when provided by a licensed social worker in a recognized province. Check eligibility and requirements for your Health Spending Account.
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.
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.
Yes, treatment centre fees are HSA eligible in Canada when certified for a patient with a physical or mental handicap. Check eligibility and requirements for your Health Spending Account.
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
Yes, with a prescription, altered auditory feedback devices are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, artificial eyes and limbs are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.
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.
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.
Yes, with a prescription, Bliss symbol boards are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, blood coagulation monitors are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.
No, blood pressure monitors are not CRA eligible medical expenses in Canada. Check what is and is not eligible for your Health Spending Account.
Yes, with a prescription, Braille note-taker devices are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, Braille printers, synthetic speech systems, and large print-on-screen devices are CRA eligible medical expenses in Canada. Check eligibility for your Health Spending Account.
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.
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.
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.
Yes, with a prescription, specific devices or software are CRA eligible. Check eligibility and requirements for your Health Spending Account.
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.
Yes, with a prescription, electronic bone healing devices are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, electronic speech synthesizers are CRA eligible for patients who are mute. Check eligibility and requirements for your Health Spending Account.
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.
Yes, with a prescription, an extremity pump is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, heart monitoring devices are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, a hospital bed is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, an infusion pump is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, an iron lung is a CRA eligible medical expense in Canada. Check eligibility details and requirements for your Health Spending Account.
Yes, a kidney machine (dialysis) is HSA eligible in Canada with no prescription required. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, large print-on-screen devices are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, needles and syringes are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, osteogenesis stimulators using inductive coupling are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, oxygen and oxygen tents are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, oxygen concentrators are CRA eligible without a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, pacemakers are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, page-turner devices are CRA eligible. Check eligibility and requirements for your Health Spending Account.
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.
Yes, with a prescription, pressure pulse therapy devices are CRA eligible. Check eligibility and requirements for your Health Spending Account.
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.
Mobility & Accessibility
Wheelchairs, walkers, lifts, vehicle modifications, and braces
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.
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.
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.
Yes, crutches are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.
Yes, with a prescription, power-operated lift or transportation equipment is HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, orthopaedic shoes, boots, and inserts are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Mobility scooters are eligible for HSA claims in Canada without a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, spinal braces are HSA eligible in Canada without a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, standing devices are HSA eligible in Canada with a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, a van adapted for a person who needs a wheelchair is CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, vehicle devices for people with disabilities are CRA eligible with a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, walking aids including canes and walkers are CRA eligible with a prescription. Check eligibility and requirements for your Health Spending Account.
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
Yes, with a prescription, acoustic couplers are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.
Yes, with a prescription, audible signal devices are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, audiology services are CRA eligible in Canada when provided by a licensed audiologist. Check eligibility and requirements for your Health Spending Account.
Yes, bone conduction receivers are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.
Yes, cochlear implants are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.
Yes, deaf-blind intervening services are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, hearing aid practitioner services are HSA eligible in Canada where practitioners are recognized. Check eligibility and requirements for your Health Spending Account.
Yes, hearing aids and personal assistive listening devices are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
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 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 are eligible for HSA claims in Canada without a prescription or certification. Check eligibility and requirements for your Health Spending Account.
Yes, teletypewriters are HSA eligible in Canada with a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, television closed caption decoders are HSA eligible in Canada with a prescription. Check eligibility and requirements for your Health Spending Account.
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.
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.
Fertility & Reproductive
IVF, egg/sperm freezing, fertility treatments, and surrogacy
Yes, egg and sperm freezing and storage are CRA eligible as part of fertility-related medical expenses. Check eligibility and requirements for your Health Spending Account.
Fertility-related procedures involving donors or surrogates are conditionally HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, in vitro fertility program costs are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, IVF is HSA eligible in Canada as a fertility-related medical expense. Check eligibility and requirements for your Health Spending Account.
Medical Travel
Transportation for medical care, ambulance services, and travel expenses
Yes, ambulance services are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, most medical services received outside Canada are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, travel expenses for medical trips of at least 40 km are HSA eligible in Canada when equivalent care is unavailable locally. Check eligibility and requirements for your Health Spending Account.
Yes, travel expenses including meals and accommodation for medical trips of at least 80 km are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
No, travel expenses under 40 km are not HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, travel expenses for medical services outside Canada are HSA eligible when equivalent care is unavailable domestically. Check eligibility and requirements for your Health Spending Account.
Home Modifications
Accessibility renovations, air/water filters, and moving expenses
Yes, with a prescription, air conditioners are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.
Yes, with a prescription, air filters, cleaners, and purifiers are CRA eligible medical expenses in Canada. Check eligibility and requirements for your Health Spending Account.
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.
Yes, with a prescription, a furnace may be HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Conditionally. Moving expenses are CRA eligible only when relocating to a more accessible home due to a severe disability. Check eligibility and requirements for your Health Spending Account.
Renovation or construction expenses are conditionally eligible for HSA claims in Canada when made to improve accessibility for a person with a disability. Check eligibility and requirements for your Health Spending Account.
Yes, a water filter, cleaner, or purifier is CRA eligible with a prescription for a medical condition. Check eligibility and requirements for your Health Spending Account.
Attendant Care & Services
Nursing care, service animals, note-taking, and reading services
Conditionally. Attendant care and care in a facility are CRA eligible in Canada when specific conditions are met. Check eligibility details and requirements for your Health Spending Account.
Yes, note-taking services are CRA eligible with written medical certification for a person with a disability. Check eligibility and requirements for your Health Spending Account.
Yes, services by a registered nurse or nurse practitioner are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Reading services are eligible for HSA claims in Canada with written certification from a medical practitioner. Check eligibility and requirements for your Health Spending Account.
Service animals are eligible for HSA claims in Canada without a prescription or certification. Check eligibility and requirements for your Health Spending Account.
Other Eligible Expenses
Wigs, gluten-free food, certificates, and miscellaneous expenses
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.
Yes, blood tests are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.
Yes, bone marrow and organ transplant expenses are CRA eligible medical expenses in Canada. Check eligibility details and requirements for your Health Spending Account.
Yes, cancer treatment is a CRA eligible medical expense in Canada. Check eligibility details and requirements for your Health Spending Account.
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.
Yes, chemotherapy is CRA eligible as a medical expense in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, chiropody is a CRA eligible medical expense in Canada when provided by a licensed chiropodist in a recognized province. Check eligibility and requirements for your Health Spending Account.
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.
No, cosmetic surgery performed solely for cosmetic purposes is not a CRA eligible medical expense in Canada. Check eligibility and exceptions for your Health Spending Account.
Yes, CT scans are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.
No, diaper services are not CRA eligible. Check eligibility and requirements for your Health Spending Account.
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.
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.
Yes, electrolysis is CRA eligible in limited medical circumstances such as for polycystic ovarian syndrome. Check eligibility and requirements for your Health Spending Account.
Emergency medical services by a licensed EMT are HSA eligible in select provinces. Check eligibility and requirements for your Health Spending Account.
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.
Gluten-free food products are conditionally HSA eligible in Canada for people with celiac disease. Check eligibility and requirements for your Health Spending Account.
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.
Yes, hospital services are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, ileostomy and colostomy pads and supplies are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, with a prescription, laboratory procedures and COVID-19 tests are HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, medical laboratory services are HSA eligible in Canada when provided by a licensed medical laboratory technologist in a recognized province. Check eligibility and requirements for your Health Spending Account.
Yes, medical radiation services are HSA eligible in Canada when provided by a licensed medical radiation technologist in a recognized province. Check eligibility and requirements for your Health Spending Account.
Yes, medical services by licensed medical practitioners are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, medical tests are HSA eligible in Canada when ordered by a medical practitioner. Check eligibility and requirements for your Health Spending Account.
Yes, midwifery services are CRA eligible when provided by a licensed midwife. Check eligibility and requirements for your Health Spending Account.
No, mobile apps that manage blood glucose without measuring it are not CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, MRI scans are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.
Yes, nursing services by a registered nurse or nurse practitioner are CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, organ transplant costs are CRA eligible. Check eligibility and requirements for your Health Spending Account.
No, organic food is not CRA eligible as a medical expense. Check eligibility and requirements for your Health Spending Account.
No, personal response systems such as Lifeline and Health Line Services are not CRA eligible. Check eligibility and requirements for your Health Spending Account.
Yes, professional pharmacy services are CRA eligible when provided by a licensed pharmacist. Check eligibility and requirements for your Health Spending Account.
Yes, physician services are CRA eligible when provided by a licensed medical doctor. Check eligibility and requirements for your Health Spending Account.
Yes, podiatry is CRA eligible in provinces where podiatrists are recognized as authorized medical practitioners. Check eligibility and requirements for your Health Spending Account.
Yes, practical nursing services are CRA eligible when provided by a licensed or registered practical nurse. Check eligibility and requirements for your Health Spending Account.
Yes, pre-natal and post-natal treatments are CRA eligible. Check eligibility and requirements for your Health Spending Account.
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 plan premiums are not eligible under the METC or HSA in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, radiation therapy is CRA eligible as a medical expense in Canada. Check eligibility and requirements for your Health Spending Account.
Radon testing is not eligible under the METC or HSA in Canada. Check eligibility and requirements for your Health Spending Account.
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.
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.
Generally no, supplements and vitamins are not HSA eligible in Canada. Check eligibility and requirements for your Health Spending Account.
Yes, surgeon services are HSA eligible in Canada when provided by a licensed surgeon. Check eligibility and requirements for your Health Spending Account.
Yes, talking textbooks are HSA eligible in Canada for students with a perceptual disability. Check eligibility and requirements for your Health Spending Account.
Yes, a truss for hernia is CRA eligible without a prescription. Check eligibility and requirements for your Health Spending Account.
Yes, ultrasounds are CRA eligible when prescribed by a medical practitioner. Check eligibility and requirements for your Health Spending Account.
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.
Yes, whirlpool bath treatments are CRA eligible without a prescription when prescribed for a medical condition. Check eligibility and requirements for your Health Spending Account.
Yes, wigs are CRA eligible with a prescription for medical hair loss. Check eligibility and requirements for your Health Spending Account.
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.