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):

Medical expenseEligible expense?Prescription needed?Certification in writing needed?
Acoustic couplerEligibleYesNo
Air conditionerEligibleYesNo
Air filter, cleaner, or purifierEligibleYesNo
Altered auditory feedback devicesEligibleYesNo
Ambulance serviceEligibleNoNo
Artificial eye or limbEligibleNoNo
Assisted breathing devicesEligibleNoNo
Athletic or fitness club feesNot eligibleN/AN/A
Attendant care expensesSee detailsSee detailsSee details
Audible signal devicesEligibleYesNo
Baby breathing monitorEligibleYesNo
Bathroom aidsEligibleYesNo
Birth control devices (non-prescription)Not eligibleN/AN/A
Bliss symbol boardsEligibleYesNo
Blood coagulation monitorsEligibleYesNo
Blood pressure monitorsNot eligibleN/AN/A
Bone conduction receiverEligibleNoNo
Bone marrow transplantEligibleNoNo
Braces for a limbEligibleNoNo
Braille note-taker devicesEligibleYesNo
Braille printers, synthetic speech systems, large print-on-screen devicesEligibleYesNo
Breast prosthesisEligibleYesNo
Cancer treatmentEligibleNoNo
Catheters, catheter trays, tubing or other productsEligibleNoNo
Cochlear implantEligibleNoNo
Computer peripheralsEligibleYesNo
Cosmetic surgery before March 5, 2010EligibleNoNo
Cosmetic surgery after March 4, 2010See detailsSee detailsSee details
Deaf-blind intervening servicesEligibleNoNo
Dental servicesEligibleNoNo
Dentures and dental implantsEligibleNoNo
Devices or softwareEligibleYesNo
Diapers or disposable briefsEligibleNoNo
Diaper servicesNot eligibleN/AN/A
Doctor – see Medical services provides by qualified medical practitionersEligibleNoNo
Driveway accessEligibleNoNo
Drugs and medical devices bought under Health Canada’s Special Access ProgramEligibleNoNo
Elastic support hoseEligibleYesNo
Electronic bone healing devicesEligibleYesNo
Electronic speech synthesizersEligibleYesNo
Electrotherapy devicesEligibleYesNo
Environment control system (computerized or electronic)EligibleYesNo
Extremity pumpEligibleYesNo
Fertility-related proceduresSee detailsSee detailsSee details
Gluten-free productsSee detailsSee detailsSee details
Group home – see Attendant care or care in a facilitySee detailsSee detailsSee details
Health plan premiums paid by an employer and not included in your incomeNot eligibleN/AN/A
Hearing aidsEligibleNoNo
Heart monitoring devicesEligibleYesNo
Hospital bedEligibleYesNo
Hospital servicesEligibleNoNo
Ileostomy and colostomy padsEligibleNoNo
Infusion pumpEligibleYesNo
Injection pen (such as an insulin pen)EligibleYesNo
Insulin or substitutesEligibleYesNo
In vitro fertility programEligibleNoNo
Kidney machineEligibleNoNo
Laboratory procedures or servicesEligibleYesNo
Large print-on-screen devicesEligibleYesNo
Laryngeal speaking aidsEligibleNoNo
Laser eye surgeryEligibleNoNo
Lift or transportation equipment (power-operated)EligibleYesNo
Liver extract injectionsEligibleYesNo
Medical marihuanaEligibleNoNo
Medical services provided by qualified medical practitionersEligibleNoNo
Medical services provided outside CanadaEligibleNoNo
Moving expensesEligibleNoNo
Needles and syringesEligibleYesNo
Note-taking servicesEligibleNoYes
Nursing home – see Attendant care or care in a facilitySee detailsSee detailsSee details
Optical scannersEligibleYesNo
Organic foodNot eligibleN/AN/A
Organ transplantEligibleNoNo
Orthodontic workEligibleNoNo
Orthopedic shoes, boots, and insertsEligibleYesNo
Osteogenesis stimulator (inductive coupling)EligibleYesNo
Oxygen and oxygen tentEligibleYesNo
Oxygen concentratorEligibleNoNo
Page-turner devicesEligibleYesNo
Personalized therapy planEligibleYesNo
Personal response systems such as Lifeline an Health Line ServicesNot eligibleN/AN/A
Phototherapy equipmentEligibleNoNo
Premiums paid to private health services plansEligibleNoNo
Pre-natal and post-natal treatmentsEligibleNoNo
Prescription drugs and medicationsEligibleYesNo
Pressure pulse therapy devicesEligibleYesNo
Provincial and territorial plansNot eligibleN/AN/A
Reading servicesEligibleNoYes
Real-time captioningEligibleNoNo
Rehabilitative therapyEligibleNoNo
Renovation or construction expensesEligibleNoNo
Respite care expenses – see Attendant care or care in a facilitySee detailsSee detailsSee details
School for persons with an impairment in physical or mental functionsEligibleNoYes
Sign-language interpretation servicesEligibleNoNo
Spinal braceEligibleNoNo
Standing devicesEligibleYesNo
Supplements and vitaminsNot eligibleN/AN/A
Talking textbooksEligibleYesNo
Television closed caption decodersEligibleYesNo
Travel expenses (less than 40km)Not eligibleN/AN/A
Travel expenses (at least 40 km)See detailsSee detailsSee details
Travel expenses (at least 80 km)See detailsSee detailsSee details
Travel expenses (outside of Canada)See detailsSee detailsSee details
Treatment centreEligibleNoYes
Truss for herniaEligibleNoNo
Tutoring servicesEligibleNoYes
Vehicle modificationEligibleYesNo
Vision devicesEligibleYesNo
Visual or vibratory signaling deviceEligibleYesNo
Vitamin B12EligibleYesNo
Vitamins – see Supplements and vitaminsNot eligibleN/AN/A
Voice recognition softwareEligibleNoYes
Volume control feature (additional)EligibleYesNo
Walking aidsEligibleYesNo
Water filter, cleaner, or purifierEligibleYesNo
Wheelchairs and wheelchair carriersEligibleNoNo
Whirlpool bath treatmentsEligibleNoNo

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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