NAV Canada

You can use your Health Spending Account to cover expenses that are eligible medical expenses under the Income Tax Act (Canada) and that are not paid (or not paid in full) by any other private or government plan. These include eligible expenses incurred outside your province of residence.


Health Spending Account list of eligible expenses

A Health Spending Account can cover the portion of expenses not covered by a health or dental benefits plan. This includes your deductible, co-insurance (portion not covered if your plan covers less than 100%), or amounts that are over your plan maximums. You can also claim expenses not covered under your spouse's plan.


Drugs
Vision care
Medical practitioners
Dental services
Attendant care
Hospitals and other facilities
Devices, supplies and equipment
Items that must be prescribed in writing by a medical practitioner
Diagnostic procedures
Rehabilitative therapy
Transportation and travel expenses
Other

 

Drugs Back to top

  • Drugs, medications or other preparations or substances prescribed by a licensed medical practitioner or dentist and dispensed by a pharmacist
  • Insulin, test tape or test tablets
  • Oxygen, including the cost of buying or renting oxygen equipment
  • Needles and syringes prescribed by a medical practitioner

Vision care (must be prescribed by a medical practitioner) Back to top

  • Eyeglasses
  • Contact lenses
  • Laser eye surgery

Medical practitioners (must be licensed to practise in the province where the service is provided) Back to top

  • Acupuncturists
  • Chiropodists
  • Chiropractors
  • Christian Science practitioners
  • Dental hygienists
  • Dentists
  • Dieticians Naturopaths
  • Nurses
  • Occupational therapists
  • Optometrists
  • Osteopaths
  • Pharmacists
  • Physicians
  • Physiotherapists
  • Podiatrists
  • Psychoanalysts
  • Psychologists
  • Speech therapists
  • Therapeutists

Dental services Back to top

  • Preventive services (e.g. dental check-ups, cleanings)
  • Diagnostic services (e.g. x-rays)
  • Orthodontic treatment
  • Restorative services (e.g. fillings)

Attendant care Back to top

  • Remuneration of a full-time attendant, or full-time care in a nursing home, of a patient who has a severe/prolonged mental or physical impairment. Condition must be certified by a medical practitioner.
  • Remuneration of a full-time attendant if the patient lives independently (e.g. in his or her home) and is dependent on others due to physical or mental infirmity. Condition must be certified by a medical practitioner

Hospitals and other facilities Back to top

  • Payments to a public or licensed private hospital
  • Payments to a nursing home for the full-time care of a patient who is dependent on others due to mental infirmity
  • Payments to a special school, institution or other place for care and training of a mentally or physically impaired individual. An appropriately qualified person must certify the individual requires the equipment, facilities or personnel

Devices, supplies and equipment Back to top

  • Artificial eyes
  • Artificial kidney machines
  • Artificial limbs
  • Crutches
  • Hearing aid devices
  • Ileostomy or colostomy pads
  • Iron lung, including a portable chest respirator
  • Laryngeal speaking aids
  • Limb braces
  • Oxygen tent or equipment
  • Products required for incontinence caused by illness, injury or affliction, such as diapers, disposable briefs, catheters, catheter trays and tubing
  • Rocking bed for poliomyelitis victims
  • Spinal braces
  • Truss for a hernia
  • Wheelchairs

The following items must be prescribed in writing by a medical practitioner: Back to top

  • Air conditioner required to cope with a severe chronic ailment, disease or disorder, up to $1,000 or 50% of the cost of the air conditioner, whichever is less
  • Device or equipment for use by an individual suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation, such as air or water purifier
  • Device to enable an individual with a mobility impairment to operate a vehicle
  • 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, to sound an alarm if the infant stops breathing
  • Elastic support hose or extremity pump to relieve swelling caused by chronic lymphedema
  • Electronic environmental control system for the use of an individual with a severe and prolonged mobility restriction
  • 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
  • Heart pace maker or monitor
  • Hospital bed, including attachments
  • Inductive coupling osteogenesis stimulator for treating non-union of fractures or aiding in bone fusion
  • Infusion pump, including disposable peripherals, used in the treatment of diabetes or a device designed to enable a diabetic to measure his or her blood sugar level
  • Mechanical device or equipment to assist an individual to enter or leave a bathtub or shower, or to get on or off a toilet
  • Optical scanner or similar device to enable blind individuals to read print
  • Orthopaedic shoe or boot, or an insert for a shoe or boot, made to order
  • Power-operated lifts to allow disabled individuals access to different levels of a building or assist them to gain access to a vehicle, or to place wheelchairs in or on a vehicle
  • Synthetic speech system, Braille printer and large print-on-screen device, to allow a blind individual to operate a computer
  • Teletypewriter or similar device, including a telephone ringing indicator, that enables a deaf or mute individual to make & receive telephone calls
  • Walkers
  • Wig made to order

Diagnostic procedures Back to top

  • Diagnostic, laboratory and radiological procedures or services used for maintaining health, preventing disease or assisting in diagnosis or treatment, when prescribed by a medical practitioner

Rehabilitative therapy Back to top

  • Reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the patient's hearing or speech loss

Transportation and travel expenses Back to top

  • Transportation of a patient by ambulance to or from a public or licensed private hospital
  • Transportation costs to transfer a patient and one additional person (if necessary) to receive medical services, if conditions for transportation expenses are satisfied and the distance travelled is at least 40km
  • Reasonable expenses for meals and accommodation for the patient and, if required, the accompanying individual, if conditions for transportation expenses are satisfied and the distance travelled is at least 80km

Other Back to top

  • Costs of acquisition, care and maintenance (including food and veterinary care) of an animal, specially trained to assist a patient who is blind or profoundly deaf or has a severe and prolonged impairment that markedly restricts the use of arms or legs
  • Modifications to the principal home of the person who lacks normal physical development or who has severe and prolonged mobility impairment, to enable the person to gain access to a dwelling or to be functional within it
  • Reasonable expenses to locate a bone marrow or organ transplant donor, and reasonable travelling, board and lodging expenses of the donor and the patient in respect of the transplant

This list is subject to any changes that are made to the list of items qualifying as medical expenses under the Income Tax Act (Canada).


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