Eligible Expenses

Check if your medical expense is eligible under your PHSP.

 

Search the list below to find your expense.

 

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List of Eligible Expenses

Eligible Expense List

Search the table below to check if your medical expense is eligible under CRA medical expense guidelines.

 

Medical expense Eligible expense? Prescription needed? Certification in writing needed? Form T2201 needed?
Acoustic coupler Eligible Yes No No
Air conditioner Eligible Yes No No
Air filter, cleaner, or purifier Eligible Yes No No
Altered auditory feedback devices Eligible Yes No No
Ambulance service Eligible No No No
Artificial eye or limb Eligible No No No
Assisted breathing devices (CPAP, ventilator) Eligible Yes No No
Athletic or fitness club (gym) fees Not eligible N/A N/A N/A
Attendant care and care in a facility (group home, nursing home, respite care) See details See details See details See details
Audible signal devices (bells, horns, visible signals) Eligible Yes No No
Baby breathing monitor Eligible Yes Yes
 No
Bathroom aids (grab bars, grips, rails) Eligible Yes No No
Birth control devices (non-prescription) Not eligible N/A N/A N/A
Bliss symbol boards Eligible Yes No No
Blood coagulation monitors Eligible Yes No No
Blood pressure monitors Not eligible N/A N/A N/A
Bone conduction receiver Eligible No No No
Bone marrow transplant Eligible No No No
Braces for a limb (stockings, walking cast, boots) Eligible No No No
Braille note-taker devices Eligible Yes No No
Braille printers, synthetic speech systems, large print-on-screen devices Eligible Yes No No
Breast prosthesis Eligible Yes No No
Cancer treatment Eligible No No No
Catheters, catheter trays, tubing or other products Eligible No No No
Certificates Eligible No No No
Chair (power-operated) Eligible Yes No No
Cochlear implant Eligible No No No
Computer peripherals Eligible Yes No No
Cosmetic surgery See details See details See details See details
Cosmetic surgery solely for cosmetic procedures (liposuction, hair replacement procedures, filler injections (for removing wrinkles), teeth whitening) Not eligible N/A N/A N/A
Crutches Eligible No No No
Deaf-blind intervening services Eligible No No No
Dental services Eligible No No No
Dentures and dental implants Eligible No No No
Devices or software Eligible Yes No No
Diapers or disposable briefs Eligible No No No
Diaper services Not eligible N/A N/A N/A
Driveway access Eligible No No No
Drugs and medical devices bought under Health Canada’s Special Access Program Eligible No No No
Egg and sperm freezing and storage Eligible No No No
Elastic support hose Eligible Yes No No
Electrolysis Eligible No No No
Electronic bone healing devices Eligible Yes No No
Electronic speech synthesizers Eligible Yes No No
Electrotherapy devices Eligible Yes No No
Environment control system (computerized or electronic) Eligible Yes No No
Extremity pump Eligible Yes No No
Fertility-related procedures (donor of sperm, ova (eggs), or embryos, surrogate mother) See details  See details  See details See details
Furnace Eligible Yes No No
Gluten-free food products See details See details See details See details
Health plan premiums paid by an employer and not included in your income Not eligible N/A N/A N/A
Hearing aids (personal assistive listening devices) Eligible No No No
Heart monitoring devices Eligible Yes No No
Hospital bed Eligible Yes No No
Hospital services Eligible No No No
Ileostomy and colostomy pads Eligible No No No
Infusion pump Eligible Yes No No
Injection pens (such as an insulin pen) Eligible Yes No No
Insulin or substitutes Eligible Yes No No
In vitro fertility program (ova (eggs), sperm) Eligible No No No
Kidney machine (dialysis) Eligible No No No
Laboratory procedures or services (including COVID-19 tests) Eligible Yes No No
Large print-on-screen devices Eligible Yes No No
Laryngeal speaking aids Eligible No No No
Laser eye surgery Eligible No No No
Lift or transportation equipment (power-operated) Eligible Yes No No
Liver extract injections Eligible Yes No No
Medical cannabis (marihuana) Eligible No No No
Medical services by medical practitioners (doctor, specialist) Eligible No No No
Medical services outside Canada Eligible No No No
Mobile applications that help a person manage their blood glucose level (without actually measuring it) Not eligible N/A N/A N/A
Moving expenses Eligible No No No
Needles and syringes Eligible Yes No No
Note-taking services Eligible No Yes No
Nurse Eligible No No No
Optical scanners Eligible Yes No No
Organic food Not eligible N/A N/A N/A
Organ transplant Eligible No No No
Orthodontic work Eligible No No No
Orthopaedic shoes, boots, and inserts Eligible Yes No No
Osteogenesis stimulator (inductive coupling) Eligible Yes No No
Over-the-counter medications Not eligible N/A N/A N/A
Oxygen and oxygen tent Eligible Yes No No
Oxygen concentrator Eligible No No No
Pacemakers Eligible Yes No No
Page-turner devices Eligible Yes No No
Personalized therapy plan Eligible Yes No Yes
Personal response systems such as Lifeline an Health Line Services Not eligible N/A N/A N/A
Phototherapy equipment Eligible No No No
Premiums paid to private health services plans Eligible No No No
Pre-natal and post-natal treatments Eligible No No No
Prescription drugs and medications Eligible Yes No No
Pressure pulse therapy devices Eligible Yes No No
Provincial and territorial plans (health care plans, medical services plans) Not eligible N/A N/A N/A
Radon testing Not eligible N/A N/A N/A
Reading services Eligible No Yes No
Real-time captioning Eligible No No No
Rehabilitative therapy Eligible No No No
Renovation or construction expenses Eligible No No No
School for persons with a mental or physical impairment Eligible No Yes No
Scooter Eligible No No No
Service animals Eligible No No No
Sign language interpretation services Eligible No No No
Spinal brace Eligible No No No
Standing devices Eligible Yes No No
Supplements and vitamins Not eligible N/A N/A N/A
Talking textbooks Eligible No Yes No
Teletypewriters Eligible Yes No No
Television closed caption decoders Eligible Yes No No
Tests Eligible Yes No No
Therapy Eligible Yes No Yes
Training Eligible No No No
Travel expenses (less than 40km) Not eligible N/A N/A N/A
Travel expenses (at least 40 km) See details See details See details See details
Travel expenses (at least 80 km) See details See details See details See details
Travel expenses (outside of Canada) See details See details See details See details
Treatment centre Eligible No Yes No
Truss for hernia Eligible No No No
Tutoring services Eligible No Yes No
Vaccines Eligible Yes No No
Van Eligible No No No
Vehicle device Eligible Yes No No
Vision devices (eyeglasses, contact lenses, prescription swimming goggles) Eligible Yes No No
Visual or vibratory signalling device Eligible Yes No No
Vitamin B12 Eligible Yes No No
Voice recognition software Eligible No Yes No
Volume control feature (additional) Eligible Yes No No
Walking aids (canes, walkers) Eligible Yes No No
Water filter, cleaner, or purifier Eligible Yes No No
Wheelchairs and wheelchair carriers Eligible No No No
Whirlpool bath treatments (hot tub) Eligible No No No
Wigs Eligible Yes No No

Data scraped from CRA's website on 2026-04-13

How PHSP Claims Work

Submitting a PHSP claim is simple.

  1. Pay for the expense
    You pay the medical provider personally.
  2. Submit your claim
    Upload your receipt and claim details to Paderra.
  3. Receive tax-free reimbursement
    Paderra reimburses you and your corporation deducts the expense.

Ready to submit a claim?

Submit your eligible expense through your PHSP account.

Submit a Claim

Health insurance app displayed on a smartphone screen, showcasing user-friendly interface and features for managing coverage.
A family of four sitting closely together on a couch, smiling and enjoying each other's company in a cozy living room.

Who You Can Claim Expenses For

  • Yourself
  • Your spouse or common-law partner
  • Your children under 18
  • Other dependants (parents, grandparents, adult children, siblings)

Eligible dependants follow CRA medical expense guidelines.

Important Claim Requirements

  • Receipts
    Keep receipts that show the supplier/provider name and amount paid.
  • Prescriptions or Certifications
    Some expenses require a prescription or written certification from a medical practitioner.
  • Disability Tax Credit (T2201)
    Certain claims require this CRA form.
  • Deceased persons
    Expenses can be claimed for up to 24 months that include the date of death.
Medical documents and a prescription pad are neatly arranged on a wooden desk.
A medical inhaler and various healthcare items arranged neatly on a table.

Some Expenses Require a Prescription or Certification

Some medical expenses are only eligible when accompanied by a prescription or written certification from a medical practitioner.

Examples include:

  • Vitamins or supplements
  • Certain medical devices
  • Specialized treatments

If required, include the prescription or certification when submitting your claim.

Ready to submit a claim?

Submit your eligible medical expenses

Submit a Claim