Glossary

HSA Glossary

Clear definitions for Canadian Health Spending Account terms. No jargon, no confusion.

Health Benefit Terms

HSAHealth Spending Account

A benefit plan that lets your corporation reimburse you for medical expenses. All reimbursements are tax-free for you and tax-deductible for your business.

HCSAHealth Care Spending Account

Another name for an HSA. Some providers use this term, but HSA and HCSA mean the same thing in Canada.

PHSPPrivate Health Services Plan

The official CRA term for what most people call an HSA. It's a health benefit plan that meets specific CRA requirements to qualify for tax-free treatment.

Tax Terms

METCMedical Expense Tax Credit

A personal tax credit you can claim for medical expenses that exceed a threshold (3% of income or ~$2,759). Unlike an HSA, you only get a partial credit, not full reimbursement.

CRACanada Revenue Agency

The government agency that sets the rules for what medical expenses qualify for tax benefits. They determine which expenses can be reimbursed through an HSA.

T4Statement of Remuneration Paid

The tax slip showing your employment income. To use an HSA for yourself as a business owner, you need to pay yourself a salary and receive a T4 from your corporation.

Business Terms

Owner-operator

A business owner who also works as an employee of their own corporation. To qualify for an HSA, owner-operators need to pay themselves a salary (not just dividends).

Eligible expenseCRA Eligible Medical Expense

Any medical expense that the CRA allows to be claimed through an HSA or for the Medical Expense Tax Credit. Includes dental, vision, prescriptions, physiotherapy, mental health services, and many more.

Arms-length employee

An employee who isn't related to the business owner. Different HSA plans apply depending on whether you have arms-length employees or just yourself and family.

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