Eligible Expenses
Eligible expenses under the HSA include any health or dental expenses incurred (a prescription may be required) that meet the guidelines for the Medical Expense Tax Credit, as defined by Canada Revenue Agency (CRA), with some exceptions. Any eligible expenses under the HEB Manitoba Healthcare Plan or HEB Manitoba Dental Plan over the maximum allowable limits under those Plans are eligible for reimbursement under the HSA. Any employee-paid and employer-paid benefit premiums are not eligible. (See Exclusions section for further ineligible expenses.)
Eligible expenses are subject to change at any time and lists provided on this website are not exhaustive. For details on current eligible expenses, contact CRA at 1-800-959-8281, or visit www.cra.gc.ca.
Licenced Medical Practitioner Expenses
A licenced medical practitioner has to provide or prescribe the service for it to be reimbursed from your HSA. The HSA recognizes all practitioners deemed eligible by CRA, providing they meet the criteria as defined by CRA. Licenced medical practitioners include (but are not limited to):
- Acupuncturists (some restrictions apply).
- Audiologists.
- Chiropodists (podiatrists).
- Chiropractors.
- Christian Science Practitioners.
- Dental Hygienists.
- Denturists.
- Dieticians.
- Massage Therapists.
- Midwives.
- Naturopaths.
- Nurses and/or Practical Nurses.
- Occupational Therapists.
- Opticians.
- Optometrists.
- Osteopaths.
- Physiotherapists.
- Psychoanalysts.
- Psychologists.
- Speech Therapists.
Counselling services are eligible for reimbursement if the person offering the counselling services is a social worker, nurse counsellor, or a member of a counselling association recognized at a provincial or federal level, such as the Canadian Counselling Association and the Professional Association of Christian Counsellors.
This list is not exhaustive. Please consult CRA at www.cra-arc.gc.ca or call 1-800-959-8281 for a complete list of Licenced Medical Practitioners.
Dental-Related Expenses
Eligible dental-related expenses include:
- Preventive, diagnostic, restorative, prosthetic, orthodontic and therapeutic care, and toothbrushes purchased in a dental office.
Health-Related Expenses
Eligible health-related expenses include:
- Artificial eye (includes maintenance/repair costs).
- Artificial limbs (includes maintenance/repair costs).
- Crutches.
- Devices and supplies.
- Device or equipment, including a replacement part, designed exclusively for use by an individual who is suffering from a chronic respiratory ailment to assist breathing, but not including an air conditioner, humidifier, dehumidifier, or air cleaner (or furnace filters).
- Device or equipment designed to pace or monitor the heart of an individual who suffers from heart disease.
- Device designed to assist a crippled individual in walking.
- Device or equipment, including a synthetic speech system, Braille printer and large print-on-screen device, designed exclusively to be used by a blind individual in the operation of a computer.
- Device to decode special television signals to permit the vocal portion of the signal to be visually displayed.
- Device designed to be attached to infants diagnosed as being prone to sudden infant death syndrome in order to sound an alarm if the infant ceases to breathe.
- Device designed to enable diabetics to measure blood sugar levels.
- Drugs, medications, or other preparations or substances prescribed by a medical practitioner or dentist and dispensed by a pharmacy.
- Electronic speech synthesizer that enables a mute individual to communicate by use of a portable keyboard.
- External breast prosthesis that is required because of a mastectomy.
- Hearing aids (batteries/maintenance/repair costs are also eligible).
- Hospital bed, including any attachments to the bed prescribed for the patient.
- Ileostomy or colostomy pads.
- Insulin.
- Iron lung.
- Kidney machines.
- Laryngeal speaking aids.
- Limb braces.
- Mechanical device or equipment designed to be used to assist an individual to enter or leave a bathtub or shower, or to get on or off a toilet.
- Needle or syringe.
- Optical scanner or similar device designed to be used by blind individuals to enable them to read print.
- Orthopedic shoe or boot, or an insert for a shoe or boot, made to order for an individual in accordance with a prescription to overcome a physical disability of the individual.
- Oxygen tent or equipment.
- Power-operated lift designed exclusively for use by disabled individuals to allow them access to different levels of a building or assist them to gain access to a vehicle or to place a wheelchair in or on a vehicle.
- Spinal braces.
- Teletypewriter or similar device, including a telephone ringing indicator, that enables a deaf or mute individual to receive telephone calls.
- Walkers.
- Wheelchairs.
- Wig, made to order, for an individual who has suffered abnormal hair loss because of disease, medical treatment, or accident.
Other Eligible Expenses
Other eligible expenses include:
- Care in alcoholism or drug addiction treatment centres, including meals and lodging.
- Ambulance fees for transportation.
- Care in a nursing home.
- Care in a self-contained domestic establishment (e.g., in own home).
- Care in a special school, institution or other place for a mentally or physically handicapped individual.
- Care in an institution.
- Care of a blind person.
- Care of a person who has been certified to be mentally incompetent.
- Cost of arranging and having a bone marrow or organ transplant.
- Cost of meals and accommodation if travel distance is at least 80 kilometres to receive medical treatment.
- Costs of medical services and supplies out of the province of residence.
- Cost of using public transportation or private vehicle if not available, for distances of 40 kilometres or greater to receive medical treatment.
- Full-time attendants or care in a nursing home (for confinement to a bed or wheelchair).
- Hearing expenses, including hearing aids and hearing ear dogs.
- Laboratory, radiological, or other diagnostic procedures or services.
- Modifications to a home, for a person confined to a wheelchair or with a mobility disorder.
- Payments to a licenced private hospital.
- Preventative, diagnostic, laboratory, and radiological procedures.
- Reasonable transportation, meals and accommodation for one accompanying person, if a doctor certifies that a person is not capable of traveling alone to receive medical treatment.
- Transportation expenses to receive medical care.
- Vision expenses, including eyeglasses, contact lenses, laser eye surgery, and seeing eye dogs.
- Weight-loss program, when prescribed by a medical practitioner and performed by a registered dietician or nutritional counsellor.
- Semi-private, preferred, or private charges in a hospital.
- Stop-smoking program, when prescribed by a medical practitioner.
Note: The laser stop-smoking program provided at Southside Laser Therapy Centre is not eligible for reimbursement, as it is not run by recognized medical practitioners.
