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Eligible HSA Expenses List

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.

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.

Further Reading