Important: Always check with your insurance provider before making a purchase to confirm HSA/FSA eligibility. Coverage varies by plan and provider.
Listed in CRA common expenses table and RC4065 index as eligible in certain circumstances.
AccessibilityListed in RC4065 index. Eligibility depends on specific conditions.
AccessibilityPrescription needed.
Assistive TechnologyPrescription needed.
Assistive TechnologyMedical practitioner must certify in writing that the software is necessary.
Assistive TechnologyPrescription needed.
Assistive TechnologyPrescription needed.
Assistive TechnologyMedical practitioner must certify in writing that the expense is necessary.
Assistive TechnologyPrescription needed.
Assistive TechnologyListed as eligible in CRA common list.
Assistive TechnologyListed as eligible in CRA common list.
Assistive TechnologyOften requires documentation that it is necessary due to impairment.
Assistive TechnologyPrescription needed.
Assistive TechnologyPrescription needed.
Assistive TechnologyPrescription needed.
Assistive TechnologyPrescription needed.
Assistive TechnologyPrescription needed.
Chronic ConditionsPrescription needed.
Chronic ConditionsPrescription needed.
Chronic ConditionsInfusion pump and blood sugar measuring device listed as eligible with prescription.
Chronic ConditionsPrescription needed.
Chronic ConditionsPrescription needed.
Chronic ConditionsPrescription needed.
Chronic ConditionsDental services are eligible when paid to a dentist or other eligible practitioner. Purely cosmetic procedures generally are not eligible.
Dental CareUsually included under dental diagnostic services.
Dental CareDentures and dental implants are listed as eligible.
Dental CareOrthodontic work is listed as an eligible medical expense.
Dental CareCommon preventive dental service.
Dental CareDentures and dental implants are listed as eligible devices/services.
Dental CareGenerally eligible as dental services.
Dental CareRestorative dental services are generally eligible.
Dental CareGenerally eligible as dental services.
Dental CareEligible amounts paid to a medical practitioner or public/licensed private hospital.
Fertility & MaternityEligibility and scope can depend on details; keep documentation.
Fertility & MaternityListed as eligible medical expense (may depend on provider type).
Fertility & MaternityEligible for preservation to conceive a child in the future.
Fertility & MaternityPrescription needed.
Hearing & SpeechPrescription needed.
Hearing & SpeechListed as an eligible device.
Hearing & SpeechListed as an eligible device.
Hearing & SpeechEligible device and eligible costs include repairs and batteries.
Hearing & SpeechListed as an eligible device.
Hearing & SpeechPrescription needed.
Hearing & SpeechPrescription needed.
Hearing & SpeechPrescription needed.
Hearing & SpeechPrescription needed.
Hearing & SpeechEligible when paid to someone in the business of providing these services.
Hearing & SpeechEligible when paid to someone in the business of providing these services.
Hearing & SpeechListed as an eligible medical expense.
Hearing & SpeechSpecial rules apply, and documentation requirements can be strict.
Home CareEligible when provided by an eligible nurse or practitioner.
Home CareRequires certification by appropriately qualified person depending on the case.
Home CareListed as an eligible medical expense with prescription.
ImmunizationIncludes certain reasonable costs related to donor search and transplant arrangements.
Medical ProceduresListed as eligible.
Medical ProceduresIncludes certain reasonable costs related to donor search and transplant arrangements.
Medical ProceduresCRA generally excludes purely cosmetic procedures but allows when medically necessary or reconstructive.
Medical ProceduresEligible service fee.
Medical ServicesEligible when to or from a public or licensed private hospital.
Medical ServicesEligible hospital services.
Medical ServicesPrescription needed. CRA notes that even tests required for travel (e.g., COVID-19 tests) would still need a prescription.
Medical ServicesEligibility depends on provider being recognized as a medical practitioner in that province/territory.
Medical ServicesGenerally, eligible medical expenses can include amounts paid outside Canada.
Medical ServicesMany lab services require a prescription. Keep requisitions and receipts.
Medical ServicesMust be designed only to relieve swelling caused by chronic lymphedema.
Medical SuppliesPrescription needed.
Medical SuppliesEligible when incontinence is due to illness, injury or affliction.
Medical SuppliesPrescription needed and diagnosis of chronic lymphedema.
Medical SuppliesListed as eligible supplies.
Medical SuppliesPrescription needed.
Medical SuppliesListed as eligible.
Medical SuppliesEligible products needed for incontinence caused by illness, injury, or affliction.
Medical SuppliesEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
Mental HealthEligibility depends on whether the profession is recognized as a medical practitioner in your province/territory.
Mental HealthEligible where social workers are recognized medical practitioners in CRA list for your province/territory.
Mental HealthMust meet CRA conditions: reasonable, primarily for accessibility, not expected to increase home value in normal circumstances.
Mobility AidsPrescription needed.
Mobility AidsPrescription needed.
Mobility AidsPrescription needed.
Mobility AidsPrescription needed.
Mobility AidsListed as an eligible device.
Mobility AidsEligible when used instead of a wheelchair.
Mobility AidsPrescription needed.
Mobility AidsListed as an eligible device.
Mobility AidsListed as eligible.
Mobility AidsPrescription needed.
Mobility AidsListed as eligible.
Mobility AidsListed as eligible.
Mobility AidsPrescription needed.
Mobility AidsSpecial rule and limit applies.
Mobility AidsPrescription needed.
Mobility AidsYou can claim only the incremental cost of gluten-free products over comparable gluten products.
Other ExpensesOften eligible as a medical expense if you paid the premiums and were not reimbursed.
Other ExpensesEligible for animals specially trained to assist a patient who is blind, profoundly deaf, or has a severe and prolonged impairment that markedly restricts the use of arms or legs.
Other ExpensesMedical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome.
PaediatricsEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided. Coverage varies by province for massage therapists in CRA's practitioner list.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersEligible when the provider is a CRA-recognized medical practitioner in the province/territory where the service is provided.
PractitionersPurely cosmetic procedures are generally not eligible.
Personal CarePrescription needed.
PharmacyOnly specific purchase channels qualify. Growing costs beyond seeds and cannabis are not eligible.
PharmacyDispensing fees and pharmacy services may be included if part of the prescription cost, depending on plan rules.
PharmacyEligible if purchased under the program.
PharmacyPrescription needed.
RehabilitationEligible for purchase, use and maintenance.
RehabilitationSome therapy expenses can require certification and or DTC eligibility depending on type.
RehabilitationCRA allows machine cost and certain related costs under conditions.
Renal CareListed as an assisted breathing device under pressure.
Respiratory & SleepCRA allows costs to buy, use and maintain the concentrator including electricity.
Respiratory & SleepPrescription needed.
Respiratory & SleepCRA limit: $1,000 or 50% of amount paid, whichever is less, with prescription.
Respiratory & SleepPrescription needed.
Respiratory & SleepPrescription needed.
Respiratory & SleepReceipts required for accommodation. Meal and vehicle expenses can be calculated using detailed or simplified method as per CRA.
Medical TravelCannot claim travel if distance is less than 40 km or if travel is only to pick up a device or medication. Extra meal and accommodation rules at 80 km+.
Medical TravelMust be prescribed to correct eyesight.
Vision CareMust be prescribed to correct eyesight.
Vision CareMust be prescribed to correct eyesight.
Vision CareEligible as a medical service when provided by an optometrist (a CRA-recognized medical practitioner).
Vision CareEligible when paid to a medical practitioner or a public or licensed private hospital.
Vision Care