Health Spending Account
The Health Spending Account is designed to reimburse expenses that are not covered under the regular extended health benefits, but are deemed as medical expenses. Eligible expenses are defined in Section 118 of the Income Tax Act and detailed in Interpretation Bulletin IT-519.
Reasonable and customary charges for services and products are eligible, if required to treat an illness or injury. Reference to the Act should be made for any expenses not listed, or if there is any question as to the eligibility of an expense.
Prescription Drugs, prescribed by a medical practitioner and dispensed by a licensed pharmacist.
a) Vision Care expenses, including:
- eyeglasses and contact lenses,
- eye surgery (includes laser eye surgery),
- artificial eye(s),
- guide dogs (certain conditions).
b) Medical Practitioner Fees, charged by the following Medical Practitioners for diagnostic, therapeutic, or rehabilitative services:
| Chiropractor |
Dental Hygienist |
| Therapist |
Dentist |
| Dietician |
Medical Doctor |
| Naturopath |
Nurse, Full Time Practical Nurse |
| Occupational Therapist |
Oculist |
| Ophthalmologist |
Optometrist |
| Osteopath |
Pharmacist |
| Christian Scientist |
Physiotherapist |
| Podiatrist |
Psychoanalyst |
| Speech-language Pathologist |
Psychologist |
c) Dental Care services provided by a Dentist or Dental Specialist for:
| Preventative |
Diagnostic |
| Restorative |
Orthodontic |
| Therapeutic Care |
|
d) Diagnostic Service Expenses used for maintaining health, preventing disease, or assisting in diagnosis or treatment as prescribed by a Medical Practitioner:
- Laboratory services
- Radiological services
- Other Diagnostic procedures or services
e) Ambulance charges to or from a public or licensed private hospital
f) Hospital charges payable to a public or licensed private hospital
g) Nursing Home charges for the full-time care of a patient who has a severe and prolonged mental or physical impairment.
h) Hearing Care expenses including:
- Hearing aid devices
- Maintenance, repairs and supplies
- Hearing-ear dog (certain conditions)
i) Speaking Care expenses, including:
- Laryngeal speaking aid devices
- Maintenance, repairs and supplies
j) Medical Supplies include:
- Diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person who is incontinent by virtue of illness, injury or affliction
- Ileostomy or colostomy pads
k) Support Devices, including:
- Crutches or walker
- Wheelchair
- Brace for a limb (custom made)
- Hernia truss
- Spinal brace (custom made)
- Artificial limb
- Reasonable expenses related to home renovations or alterations for a patient who lacks normal physical development or has a severe and prolonged mobility impairment
l) Medical Equipment, including:
- Oxygen tent or other equipment
- Iron lung or chest respirator
- Artificial kidney machine
- Rocking bed for poliomyelitis victim
m) Prescribed Devices and Equipment used to treat an illness or injury, and must be prescribed by a medical practitioner:
- Custom made Wigs
- Needles or syringes
- Air or water purifier
- Electric or sealed combustion furnace
- Heart monitor
- Orthopaedic shoe, boot, or insert
- Mechanical device or equipment used to assist in the use of stairs, bathtub or shower, or toilet
- Hospital bed, including attachments
- Devices to aid in walking
- External breast protheseis
- Teletypewriter or similar device, including a telephone ringing indicator
- Optical scanner
- Power-operated lift or transport equipment
- Synthetic speech system, Braille printer, large print-on-screen device
- Electronic speech synthesizer
- Visual or vibratory signaling device, including a visual fire alarm indicator
- Device to assisting in preventing Sudden Infant Death syndrome
- Infusion pump including disposable peripheral, and Blood Glucose monitors
- Electronic or computerized environmental control systems
- Extremity pumps or elastic support hose
- Inductive coupling osteogenesi stimulator
- Invitro Fertilization procedures and fees
Health Spending Account
The Health Spending Account is designed to reimburse expenses that are not covered under the regular extended health benefits, but are deemed as medical expenses. Eligible expenses are defined in Section 118 of the Income Tax Act and detailed in Interpretation Bulletin IT-519.
Reasonable and customary charges for services and products are eligible, if required to treat an illness or injury. Reference to the Act should be made for any expenses not listed, or if there is any question as to the eligibility of an expense.
Prescription Drugs, prescribed by a medical practitioner and dispensed by a licensed pharmacist.
a) Vision Care expenses, including:
- eyeglasses and contact lenses,
- eye surgery (includes laser eye surgery),
- artificial eye(s),
- guide dogs (certain conditions).
b) Medical Practitioner Fees, charged by the following Medical Practitioners for diagnostic, therapeutic, or rehabilitative services:
| Chiropractor |
Dental Hygienist |
| Therapist |
Dentist |
| Dietician |
Medical Doctor |
| Naturopath |
Nurse, Full Time Practical Nurse |
| Occupational Therapist |
Oculist |
| Ophthalmologist |
Optometrist |
| Osteopath |
Pharmacist |
| Christian Scientist |
Physiotherapist |
| Podiatrist |
Psychoanalyst |
| Speech-language Pathologist |
Psychologist |
c) Dental Care services provided by a Dentist or Dental Specialist for:
| Preventative |
Diagnostic |
| Restorative |
Orthodontic |
| Therapeutic Care |
|
d) Diagnostic Service Expenses used for maintaining health, preventing disease, or assisting in diagnosis or treatment as prescribed by a Medical Practitioner:
- Laboratory services
- Radiological services
- Other Diagnostic procedures or services
e) Ambulance charges to or from a public or licensed private hospital
f) Hospital charges payable to a public or licensed private hospital
g) Nursing Home charges for the full-time care of a patient who has a severe and prolonged mental or physical impairment.
h) Hearing Care expenses including:
- Hearing aid devices
- Maintenance, repairs and supplies
- Hearing-ear dog (certain conditions)
i) Speaking Care expenses, including:
- Laryngeal speaking aid devices
- Maintenance, repairs and supplies
j) Medical Supplies include:
- Diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person who is incontinent by virtue of illness, injury or affliction
- Ileostomy or colostomy pads
k) Support Devices, including:
- Crutches or walker
- Wheelchair
- Brace for a limb (custom made)
- Hernia truss
- Spinal brace (custom made)
- Artificial limb
- Reasonable expenses related to home renovations or alterations for a patient who lacks normal physical development or has a severe and prolonged mobility impairment
l) Medical Equipment, including:
- Oxygen tent or other equipment
- Iron lung or chest respirator
- Artificial kidney machine
- Rocking bed for poliomyelitis victim
m) Prescribed Devices and Equipment used to treat an illness or injury, and must be prescribed by a medical practitioner:
- Custom made Wigs
- Needles or syringes
- Air or water purifier
- Electric or sealed combustion furnace
- Heart monitor
- Orthopaedic shoe, boot, or insert
- Mechanical device or equipment used to assist in the use of stairs, bathtub or shower, or toilet
- Hospital bed, including attachments
- Devices to aid in walking
- External breast protheseis
- Teletypewriter or similar device, including a telephone ringing indicator
- Optical scanner
- Power-operated lift or transport equipment
- Synthetic speech system, Braille printer, large print-on-screen device
- Electronic speech synthesizer
- Visual or vibratory signaling device, including a visual fire alarm indicator
- Device to assisting in preventing Sudden Infant Death syndrome
- Infusion pump including disposable peripheral, and Blood Glucose monitors
- Electronic or computerized environmental control systems
- Extremity pumps or elastic support hose
- Inductive coupling osteogenesi stimulator
- Invitro Fertilization procedures and fees