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.


      • 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.