Eligible Expenses Page
Expenses_page.pdf (printable pdf version)
Note: CRA form number IT-519R2 (consolidated) a 19 page document entitled: “Medical Expense and Disability Tax Credits and Attendant Care Expense Deductions” gives more detail on qualifying expenses. It is available on request.
Professional Services
Any service performed by a qualified medical practitioner including but not limited to the following:
Acupuncturist
Gynecologist
Orthodontist
Psychiatrist
All Optical Services
Massage Therapy
Orthopedist
Psychoanalyst
Chiropodist
Naturopath
Osteopath
Psychologist (if licensed)
Chiropractor
Neurologist
Pediatrician
Registered Nurse
Christian Science Practitioner
Obstetrician
Physician
Speech Therapist (if treated for Pathological or Audiological)
Oculist
Physiotherapist
Denturist
Ophthalmologist
Plastic Surgeon
Surgeon
Dentist
Optician
Podiatrist
Therapist
Dermatologist
Optometrist
Practical Nurse (for medical services)
Note: A qualified medical practitioner means a person who is authorized to practice in accordance with the laws of the province and certified according to the practitioner’s governing body.
All Basic and Major Dental Services
Dental X-rays
Examinations
Filling Teeth
Oral Surgery (eg. Root canal)
Denture Repair & Replacement
Extracting teeth
Gum Treatment
Straightening Teeth (eg. Braces)
Laboratory Examinations and Tests
Blood Tests
Metabolism Tests
Stool Examination
X-ray Examination
Cardiographs
Spinal Fluid Tests
Urine Analysis
Hospital Services
Anesthetist
Oxygen Masks, Tents
Vaccines
X-ray Technician
Hospital Bills
Use of Operating Room
Medicines
Any non-prescription medicines (over the counter), prescribed by a qualified medical practitioner and recorded by a licensed pharmacist.
All Prescription Drugs
Oxygen
Insulin or Substitutes
Tapes or Tablets- for sugar content tests by diabetics, if prescribed.
Liver Extract- injectable for pernicious anemia
Vitamin B12 – for pernicious anemia
Prescribed Medical Treatments
Blood Transfusion
Healing Services
Pre-Natal, Post-Natal Treatments
Ultra-violet Ray Treatments
Bone Marrow or Organ Transplant
Hydrotherapy
Whirlpool Baths
Injections
Psychotherapy
X-ray Treatments
Insulin Treatments
Nursing (by Registered Nurse)
Radium Therapy
Diathermy
Speech Pathology or Audiology
Electric Shock Treatments
Material and Apparatus Which are Prescribed by a Recognized Medical Practitioner
An external breast prosthesis
Heart monitors or pace makers
Any device designed to assist walking where the individual has a mobility impairment
Hospital bed, if required in home.
Inductive coupling osteogenesis stimulator.
Contact Lenses
Infusion pumps for diabetes including peripherals.
Devices designed to assist a person to use bathtubs, showers or toilets.
Monitors attached to babies identified as being prone to Sudden Infant Death Syndrome.
Devices designed to enable individuals with a mobility impairment to operate a vehicle.
Optical scanner or similar devices for a blind individual to enable them to read print.
Devices used by individuals suffering form a chronic respiratory ailment or a severe chronic immune system disregulation.
Orthopedic shoes or boots.
Oxygen Tent
Electronic or computerized environmental control systems for individuals with severe and prolonged mobility restrictions.
Power-operated guided chair installation for stairways.
Power-operated lifts and transportation equipment designed to allow access to buildings, vehicles or to allow wheelchair access to vehicle.
Electronic speech synthesizers for mute individuals
Equipment that enable deaf or mute persons to make and receive telephone calls including visual ringing indicators, acoustic coupler, teletypewriter, which makes telephone communication possible with other persons.
Synthetic speech systems, Braille printers and large print-on-screen devices that enable blind persons to utilize computers.
Extremity pumps or elastic support hose to reduce lymph edema swelling.
Syringes
Television closed caption decoders.
Eye Glasses
Wigs if required as a result of disease, accident or medical treatment.
Other Materials and Apparatus Which Don’t Require a Prescription
Any apparatus or material, paid to a doctor, dentist, nurse or hospital.
Catheters, catheter trays, tubing, diapers, disposable briefs required by incontinent persons.
Any device to aid the hearing of a deaf person including bone-conduction telephone receivers, extra-loud audible signals and devices to permit volume adjustment of telephone equipment above normal levels.
Colostomy pads
Crutches
Hernia Truss
Ileostomy Pads
Artificial Eye
Iron Lung
Artificial kidney machine, including installation, operating costs.
Laryngeal speaking aid.
Artificial Limb
Rocking bed for polio victim
Blood sugar level measuring devices for diabetics
Spinal braces
Brace for a limb
Wheelchair
Other Expenditures
Ambulance Charges
Transportation costs-to hospital, clinic or doctor office to obtain services not otherwise available
Home Maker Service and Home Care (attendant must be a non-relative)
Prescription birth control pills
Transportation, meals and accommodation, reasonable expenses for a patient and an accompanying attendant may be deductible if:
Reasonable costs for adapting a residence to accommodate a disabled person (eg. Wheelchair ramp, lifts, bath facilities)
1.equivalent medical service is not available locally
2.the route traveled is reasonably direct
3.medical treatment is reasonable and distance traveled is at least 80 kilometers
Rehabilitive therapy, lip reading and sign language training
Specially trained animals to assist blind, deaf or severely impaired persons, including the cost of its care and maintenance
The following Expenditures would NOT be covered under this plan
Acupuncture treatments if they are not performed by a licensed physician
Scales for weighing food
Special foods or beverage except if they are to be taken to alleviate or treat illness and not solely for nutritional purposes. Such claims must be accompanied by a letter from a medical doctor
Air conditioners, humidifiers, dehumidifiers or air cleaners
Antiseptic diaper service
Health programs offered by resort hotels, health clubs
Illegal operations, treatment or drugs
Toothpaste
Maternity clothes
Wigs-unless made to order for individuals who have suffered abnormal hair loss owing to disease, medical treatment or accident
Medical expenses for which you are reimbursed or are entitled to be reimbursed form other plans
Non-prescription birth control devices
Payments to a municipality where the municipality employed a Doctor to provide medical services to its residents
Important – Provincial Health Care premiums ARE NOT eligible expenditures.