Health Plan Premiums Paid by an Employer and Not Included in Your Income
Employer-paid health plan premiums that are excluded from the employee's income — not eligible as a personal medical expense claim
Are health plan premiums paid by an employer and not included in your income CRA eligible in Canada?
No. The CRA explicitly lists health plan premiums paid by an employer and not included in your income as not eligible for the Medical Expense Tax Credit (METC). Because the premium was not a personal out-of-pocket cost to you, it cannot be claimed as a medical expense on your tax return or reimbursed through a Health Spending Account (HSA).
What Does Not Qualify
- Health plan premiums paid by an employer that are not included in the employee's income
Frequently Asked Questions
Are employer-paid health plan premiums CRA eligible?
No — the CRA explicitly states this expense is not eligible for the Medical Expense Tax Credit when the premiums are paid by the employer and are not included in the employee's income.
Can I claim this through my HSA?
No. Since this is not a CRA-eligible medical expense, it cannot be reimbursed through a Health Spending Account.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-03-20.