Simply put, any medical expense or device that you purchase for a medical condition OR that you have a prescription or Doctor’s note for, is covered. Common expenses such as (for over-the-counter medication, please skip to below the table):

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

Medical expense Eligible expense? Prescription needed? Certification in writing needed?
Acoustic coupler Eligible Yes No
Air conditioner Eligible Yes No
Air filter, cleaner, or purifier Eligible Yes No
Altered auditory feedback devices Eligible Yes No
Ambulance service Eligible No No
Animals Eligible No No
Artificial eye or limb Eligible No No
Assisted breathing devices Eligible No No
Athletic or fitness club fees Not eligible N/A N/A
Attendant care expenses See details See details See details
Audible signal devices Eligible Yes No
Baby breathing monitor Eligible Yes No
Bathroom aids Eligible Yes No
Birth control devices (non-prescription) Not eligible N/A N/A
Bliss symbol boards Eligible Yes No
Blood coagulation monitors Eligible Yes No
Blood pressure monitors Not eligible N/A N/A
Bone conduction receiver Eligible No No
Bone marrow transplant Eligible No No
Braces for a limb Eligible No No
Braille note-taker devices Eligible Yes No
Braille printers, synthetic speech systems, large print-on-screen devices Eligible Yes No
Breast prosthesis Eligible Yes No
Cancer treatment Eligible No No
Catheters, catheter trays, tubing or other products Eligible No No
Certificates Eligible No No
Chair Eligible Yes No
Cochlear implant Eligible No No
Computer peripherals Eligible Yes No
Cosmetic surgery before March 5, 2010 Eligible No No
Cosmetic surgery after March 4, 2010 See details See details See details
Crutches Eligible No No
Deaf-blind intervening services Eligible No No
Dental services Eligible No No
Dentures and dental implants Eligible No No
Devices or software Eligible Yes No
Diapers or disposable briefs Eligible No No
Diaper services Not eligible N/A N/A
Doctor – see Medical services provides by qualified medical practitioners Eligible No No
Driveway access Eligible No No
Drugs and medical devices bought under Health Canada’s Special Access Program Eligible No No
Elastic support hose Eligible Yes No
Electrolysis Eligible No No
Electronic bone healing devices Eligible Yes No
Electronic speech synthesizers Eligible Yes No
Electrotherapy devices Eligible Yes No
Environment control system (computerized or electronic) Eligible Yes No
Extremity pump Eligible Yes No
Fertility-related procedures See details See details See details
Furnace Eligible Yes No
Gluten-free products See details See details See details
Group home – see Attendant care or care in a facility See details See details See details
Health plan premiums paid by an employer and not included in your income Not eligible N/A N/A
Hearing aids Eligible No No
Heart monitoring devices Eligible Yes No
Hospital bed Eligible Yes No
Hospital services Eligible No No
Ileostomy and colostomy pads Eligible No No
Infusion pump Eligible Yes No
Injection pen (such as an insulin pen) Eligible Yes No
Insulin or substitutes Eligible Yes No
In vitro fertility program Eligible No No
Kidney machine Eligible No No
Laboratory procedures or services Eligible Yes No
Large print-on-screen devices Eligible Yes No
Laryngeal speaking aids Eligible No No
Laser eye surgery Eligible No No
Lift or transportation equipment (power-operated) Eligible Yes No
Liver extract injections Eligible Yes No
Medical marihuana Eligible No No
Medical services provided by qualified medical practitioners Eligible No No
Medical services provided outside Canada Eligible No No
Moving expenses Eligible No No
Needles and syringes Eligible Yes No
Note-taking services Eligible No Yes
Nurse Eligible No No
Nursing home – see Attendant care or care in a facility See details See details See details
Optical scanners Eligible Yes No
Organic food Not eligible N/A N/A
Organ transplant Eligible No No
Orthodontic work Eligible No No
Orthopedic shoes, boots, and inserts Eligible Yes No
Osteogenesis stimulator (inductive coupling) Eligible Yes No
Oxygen and oxygen tent Eligible Yes No
Oxygen concentrator Eligible No No
Pacemakers Eligible Yes No
Page-turner devices Eligible Yes No
Personalized therapy plan Eligible Yes No
Personal response systems such as Lifeline an Health Line Services Not eligible N/A N/A
Phototherapy equipment Eligible No No
Premiums paid to private health services plans Eligible No No
Pre-natal and post-natal treatments Eligible No No
Prescription drugs and medications Eligible Yes No
Pressure pulse therapy devices Eligible Yes No
Provincial and territorial plans Not eligible N/A N/A
Reading services Eligible No Yes
Real-time captioning Eligible No No
Rehabilitative therapy Eligible No No
Renovation or construction expenses Eligible No No
Respite care expenses – see Attendant care or care in a facility See details See details See details
School for persons with an impairment in physical or mental functions Eligible No Yes
Scooter Eligible No No
Sign-language interpretation services Eligible No No
Spinal brace Eligible No No
Standing devices Eligible Yes No
Supplements and vitamins Not eligible N/A N/A
Talking textbooks Eligible Yes No
Teletypewriters Eligible Yes No
Television closed caption decoders Eligible Yes No
Tests Eligible Yes No
Therapy Eligible Yes No
Training Eligible No No
Travel expenses (less than 40km) Not eligible N/A N/A
Travel expenses (at least 40 km) See details See details See details
Travel expenses (at least 80 km) See details See details See details
Travel expenses (outside of Canada) See details See details See details
Treatment centre Eligible No Yes
Truss for hernia Eligible No No
Tutoring services Eligible No Yes
Vaccines Eligible Yes No
Van Eligible No No
Vehicle modification Eligible Yes No
Vision devices Eligible Yes No
Visual or vibratory signaling device Eligible Yes No
Vitamin B12 Eligible Yes No
Vitamins – see Supplements and vitamins Not eligible N/A N/A
Voice recognition software Eligible No Yes
Volume control feature (additional) Eligible Yes No
Walking aids Eligible Yes No
Water filter, cleaner, or purifier Eligible Yes No
Wheelchairs and wheelchair carriers Eligible No No
Whirlpool bath treatments Eligible No No
Wigs Eligible Yes No

Over the Counter Medication:

Generally speaking, over-the-counter medication (or OTC), is covered; however, there are caveats on these expenses. At least 90% of more of your claim must be made up of an eligible expense as outlined above. The remaining 10% of the claim can be OTC medication:
All or substantially all generally means 90% or more. Therefore, in most cases, 90% or more of the premiums paid under a plan have to be for coverage of medical expenses that are eligible for the METC. For example, Company ABC pays $100 a month for its group employee insurance plan. This $100 premium is based on the following:
  • $70 relates to coverage for prescription drugs that an employee lawfully buys, as prescribed by a medical practitioner and recorded by a pharmacist;
  • $20 relates to coverage for dental services paid to a dentist;
  • $8 relates to coverage for medical tests such as electrocardiograms, urine analysis, and x-rays; and
  • $2 relates to coverage for non-prescription vitamins.
Since the first three items are eligible for the METC and total more than 90% of the entire premium, the CRA would consider the plan to be a PHSP (assuming that all other conditions have been met).

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