Please note that, as of 4-Mar-10, the Canadian government’s federal budget caused changes to eligible covered conditions for a PHSP. Please click here for details.
Covered conditions
Premiums paid to any non-government medical or hospital care plan.
Any service performed by a qualified medical practitioner†, including but not limited to the following:
Acupuncturist | Neurologist | Osteopath | Psychiatrist |
Chiropodist | Obstetrician | Orthopedist | Psychologist |
Chiropractor | Oculist | Pediatrician | Registered dietician |
Dentist | Opthalmologist | Physician | Registered nurse |
Dermatologist | Optician | Physiotherapist | Speech therapist |
Gynecologist | Optometrist | Plastic surgeon | Surgeon |
Naturopath | Orthodontist | Podiatrist | Massage therapist |
Dental X-rays | Extractions | Oral surgery |
Dental repair & replacement | Fillings | Orthodontics |
Examinations | Gum treatment |
Blood tests | Spinal fluid tests | X-ray |
Cardiographs | Stool examinations | MRI/CAT scan |
Metabolism tests | Urine analysis |
Blood transfusion | Insulin treatments |
Bone marrow / organ transplant | Pre- and post-natal treatments |
Injections | Psychotherapy |
Nursing (registered nurse) | Diathermy |
Hydrotherapy | Art therapy |
- All prescription drugs
- Oxygen
- Tapes or tablets (for sugar content tests by diabetics, if prescribed)
- Vitamin B12 (for pernicious anemia)
- Liver Extract (by injection for pernicious anemia)
- OTC drugs when prescribed by a dentist, medical or naturopathic doctor, and recorded and dispensed by a licensed pharmacist
- External breast prosthesis
- Any device designed to assist walking where the individual has mobility impairment
- Contact lenses/eye glasses
- Devices designed to assist a person to use bathtubs, showers, or toilets
- Devices designed to enable individuals with mobility impairment to operate a vehicle
- Electronic or computerized environmental control systems for individuals with severe and prolonged mobility restrictions
- Electronic speech synthesizers for most individuals
- Extremity pumps or elastic support hose to reduce lymph edema swelling
- Heat monitors or pace makers
- Hospital beds, if required in home
- Inductive coupling osteogenesis stimulator
- Infusion pumps for diabetics, including peripherals
- Monitors attached to babies identified as being prone to sudden infant death syndrome
- Optical scanners or similar devices for a blind individual to enable him/her to read print
- Orthopedic shoes or boots
- Oxygen tent
- Power operated guided chair installation for stairways
- Power operated guided lifts and transportation equipment designed to allow access to buildings, vehicles, or to allow wheelchair access to a vehicle
- Synthetic speech systems, Braille printers, and large print-on-screen devices that enable blind persons to utilize computers
- Swelling syringes
- Television closed-captioning decoders
- Wigs if required as a result of disease, accident, or medical treatment
- Ambulance charges
- Prescription birth control pills
- Rehabilitative therapy, lip reading and sign language training
- Specially trained animals to assist blind, deaf, or severely impaired persons, including the cost of their care and maintenance
- Transportation costs (to hospital, clinic or doctor’s office to obtain services not otherwise available)
- 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
- Artificial eye
- Artificial kidney machine, including installation, operating costs
- Blood sugar level measuring devices for diabetics
- Brace for a limb
- Catheters, catheter trays, tubing, and diapers, disposable briefs required by incontinent persons
- Colostomy pads
- Crutches
- Hernia truss
- Laryngeal speaking aid
- Spinal brace
- Wheelchair
- External breast prosthesis[/learn_more]
- Air conditioners, humidifiers, dehumidifiers, or air cleaners
- Special foods or beverages are not a deductible expense for tax purposes. However, if said food or beverages are taken to alleviate or treat an illness and not nutritional, they may be allowed.‡
- Health programs offered by resort hotels, health clubs / Athletic therapy
- Non-prescription birth control devices
- Over the counter drugs, vitamins etc. except as prescribed above
- Medical expenses for which you are reimbursed or are entitled to be reimbursed from other plans
- Illegal operations or drugs
- Scales for the weighing of food
- Wigs, except where an individual has suffered hair loss due to disease, treatment or accident
- Toothpaste, toothbrush, dental floss
- Maternity clothes
- Antiseptic diaper service
- Payments to a municipality where a municipality has employed a doctor to provide services within the community.
* Eligible expenses pursuant to IT-519R2. (This list, while comprehensive, may not be complete and is subject to change.)
† A qualified medical practitioner means a person who is authorized to practice in accordance to the laws of the province and certified according to the practitioner’s governing body.
‡ A letter must accompany such claims from a medical doctor.
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