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? |
A | TOP | ||
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 |
B | TOP | ||
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 |
C | TOP | ||
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 |
D | TOP | ||
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 |
E | TOP | ||
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 |
F | TOP | ||
Fertility-related procedures | See details | See details | See details |
Furnace | Eligible | Yes | No |
G | TOP | ||
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 |
H | TOP | ||
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 |
I | TOP | ||
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 |
K | TOP | ||
Kidney machine | Eligible | No | No |
L | TOP | ||
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 |
M | TOP | ||
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 |
N | TOP | ||
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 |
O | TOP | ||
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 |
P | TOP | ||
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 |
R | TOP | ||
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 |
S | TOP | ||
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 |
T | TOP | ||
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 |
V | TOP | ||
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 |
W | TOP | ||
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 |
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: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).
- $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.
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