Provincial and Territorial Plans (Health Care Plans, Medical Services Plans)
Premiums paid to provincial or territorial government health care plans are not eligible as a medical expense or HSA claim.
Are provincial and territorial health plan premiums CRA eligible in Canada?
No. Premiums paid to a provincial or territorial government health care plan — such as BC's Medical Services Plan (MSP) or Quebec's RAMQ — are explicitly listed as not eligible under the Medical Expense Tax Credit (METC) and cannot be claimed through a Health Spending Account (HSA).
The CRA distinguishes between government health plans and private health services plans (PHSPs). Premiums paid to a PHSP by an employer on behalf of an employee may be eligible — but direct payments to provincial or territorial plans are not.
What Does Not Qualify
- BC Medical Services Plan (MSP) premiums
- Ontario Health Premium payments
- Payments to any provincial or territorial government health insurance plan
Frequently Asked Questions
Are provincial health plan premiums CRA eligible?
No. The CRA explicitly lists "Provincial and territorial plans (health care plans, medical services plans)" as not eligible under the METC.
Can I claim provincial health plan premiums through my HSA?
No. Because this expense is not eligible under the METC, 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, "Premiums paid to a private health services plan (PHSP)".
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.