Eligible Expenses
Any items considered medical expenses by CRA can be submitted for reimbursement under a PHSP.
In addition to common medical expenses, many items not covered by traditional insurance plans are covered by a PHSP.
Examples
- Dental expenses and orthodontics
- Optometrists, Eye Glasses, Contact Lenses, and Laser Eye Surgery
- Massage Therapists
- Prescription medication
- Chiropractors
- Hospital stays and costs of ambulance transportation
- Naturopaths
- Nutritionists
- Over the Counter Medicines*
- Out of Country Medical Care
- Any fees paid for any other non-government health insurance plan
For a simple list, please see CRA’s published list of allowable medical expenses.
For a complete list and detailed explanation, please see S1-F1-C1, Medical Expense Tax Credit, published by CRA.
*if prescribed by a qualified medical practitioner and recorded by a licensed pharmacist.