Eligible HSA Expenses List
A Health Spending Account (HSA) is a group benefit that an employer can make available to its employees to cover eligible healthcare related expenses. Qualifying expenses are governed by the Canadian Income Tax Act. Need to know if an expense is covered?
Checkout this handy table of eligible HSA expenses.
| HEALTH EXPENSE | ELIGIBLE? | REQUIRES PRESCRIPTION? |
|---|---|---|
| Acoustic coupler | Yes | |
| Air conditioner, filter, cleaner, or purifier (for persons with severe chronic ailment, disease, or disorder) | Yes | |
| Altered auditory feedback devices | Yes | |
| Ambulance service | No | |
| Artificial eye or limb | No | |
| Assisted breathing devices | No | |
| Athletic or fitness club fees | ||
| Attendant care expenses (including nursing homes, group homes, respite care) | No | |
| Audible signal devices | Yes | |
| Baby breathing monitor | Yes | |
| Bathroom aids | Yes | |
| Birth control devices (non-prescription) | ||
| Bliss symbol boards | Yes | |
| Blood coagulation monitors | Yes | |
| Blood pressure monitors | ||
| Bone conduction receiver | No | |
| Bone marrow transplant | No | |
| Braces for a limb | No | |
| Braille note-taker devices | Yes | |
| Braille printers, synthetic speech systems, large print-on-screen devices | Yes | |
| Breast prosthesis | Yes | |
| Cancer treatment | No | |
| Catheters, catheter trays, tubing or other products | No | |
| Certificates completed by medical professionals | No | |
| Cochlear implant | No | |
| Computer peripherals for the blind | Yes | |
| Cosmetic surgery necessary for medical or reconstructive purposes | Yes | |
| Crutches | No | |
| Deaf-blind intervening services | No | |
| Dental services | No | |
| Dentures and dental implants | No | |
| Devices or software to assist in read (for persons with severe learning disabilities or the blind) | Yes | |
| Diapers or disposable briefs | No | |
| Diaper services | ||
| Driveway access | No | |
| Drugs and medical devices bought under Health Canada’s Special Access Program | No | |
| Elastic support hose | Yes | |
| Electrolysis | No | |
| Electronic bone healing devices | Yes | |
| Electronic speech synthesizers | Yes | |
| Electrotherapy devices | Yes | |
| Environment control system (computerized or electronic) | Yes | |
| Extremity pump | Yes | |
| Furnace replacement (due to severe chronic respiratory ailment or immune system disorder) | Yes | |
| Gluten-free products for persons with celiac disease | Certificate required | |
| Health plan premiums paid by an employer and not included in your income | ||
| Hearing aids | No | |
| Heart monitoring devices | Yes | |
| Hospital bed | Yes | |
| Hospital services | No | |
| Ileostomy and colostomy pads | No | |
| Infusion pump | Yes | |
| Injection pens (such as an insulin pen) | Yes | |
| Insulin or substitutes | Yes | |
| In vitro fertility program | No | |
| Kidney machine (dialysis) | No | |
| Laboratory procedures or services | Yes | |
| Large print-on-screen devices | Yes | |
| Laryngeal speaking aids | No | |
| Laser eye surgery | No | |
| Liver extract injections | Yes | |
| Medical marijuana (cannabis) | No | |
| Medical services provided by qualified medical practitioners | No | |
| Medical services provided outside Canada | No | |
| Medical tests (such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services) | Yes | |
| Moving expenses (for persons with severe and prolonged mobility impairment, or who lack normal physical development) | No | |
| Needles and syringes | Yes | |
| Note-taking services (for persons with mental or physical impairment) | Certificate required | |
| Nurse | No | |
| Optical scanners | Yes | |
| Organic food | ||
| Organ transplant | No | |
| Orthodontic work | No | |
| Orthopedic shoes, boots, and inserts | Yes | |
| Osteogenesis stimulator (inductive coupling) | Yes | |
| Over-the-counter medications | ||
| Oxygen and oxygen tent | Yes | |
| Oxygen concentrator | No | |
| Pacemakers | Yes | |
| Page-turner devices | Yes | |
| Personalized therapy plan | Yes | |
| Personal response systems such as Lifeline an Health Line Services | ||
| Phototherapy equipment | No | |
| Power-operated guided chair | Yes | |
| Power-operated lift or transportation equipment | Yes | |
| Premiums paid to private health services plans | No | |
| Pre-natal and post-natal treatments | No | |
| Prescription drugs and medications | Yes | |
| Pressure pulse therapy devices | Yes | |
| Provincial and territorial plans | ||
| Reading services (for the blind or persons with severe learning disabilities) | Certificate required | |
| Real-time captioning | No | |
| Rehabilitative therapy | No | |
| Renovation or construction expenses to improve access (for persons with severe and prolonged mobility impairment or lack normal physical development) | No | |
| School for persons with a physical or mental impairment | Certificate required | |
| Scooter | No | |
| Service animals | No | |
| Sign-language interpretation services | No | |
| Spinal brace | No | |
| Standing devices | Yes | |
| Supplements and vitamins | ||
| Talking textbooks | Yes | |
| Teletypewriters | Yes | |
| Television closed caption decoders | Yes | |
| Therapy | Yes | |
| Travel expenses (less than 40km) | ||
| Travel expenses (at least 40 km one way) | No | |
| Treatment centre (for persons addicted to drugs, alcohol, or gambling) | Certificate required | |
| Truss for hernia | No | |
| Tutoring services | Certificate required | |
| Vaccines | Yes | |
| Vehicle modification (for persons with mobility impairment) | Yes | |
| Vision devices (including prescription glasses and contact lenses) | Yes | |
| Visual or vibratory signaling device | Yes | |
| Vitamin B12 | Yes | |
| Voice recognition software | Certificate required | |
| Volume control feature (additional) | Yes | |
| Walking aids | Yes | |
| Water filter, cleaner, or purifier | Yes | |
| Wheelchairs and wheelchair carriers | No | |
| Whirlpool bath treatments | No | |
| Wigs | Yes |
This HSA expense list serves as a summary of eligible expenses and is not exhaustive. It is subject to changes made to the Canadian Income Tax Act. For more information on the terms and conditions that apply to the various eligible expenses check the CRA’s website or talk to your advisor or HSA provider.
Expense list last updated: February 22, 2019.