Private Health Services Plan, PHSP
What Is Covered

Medical expenses example coverage list compiled form various sources

Expenses eligible for reimbursement could be found in various CRA technical interpretations, Interpretation Bulletins and in the Section 118.2 of the Income Tax Act of Canada. Our adjudication consultants thoroughly verify if claim is eligible. For the purposes of the medical expense tax credit (METC), eligible medical expenses include, but are not limited to the following list.

Prescribed Medications

Prescription Drugs and medicines 

Birth Control Pills

Prescribed Chinese Medicine

Insulin or Substitutes


Liver Extract - injectable for pernicious anemia

Vitamin B12 - for pernicious anemia

Tapes or Tablets-for sugar content tests by Diabetics


Dental Services

Crowns & Bridges

Dental X-Rays

Dental Repair and Replacement


Teeth Fillings


Periodontal Gum Treatment

Oral Surgery



Root Canals

Teeth Straightening



Medical Services




Naturopath visits

All Optical Services














Practical Nurse
(For medical service)

Registered Nurse

Christian Science



Dental Mechanic




Speech Therapist









Massage Therapist









Prescribed Vision Care

Eye Glasses


Eye Exams

Frames & Fittings

Laser Eye Surgery

Contact Lenses


Eye Drops

Lutein Based Vitamins



Laboratory Tests and Exams

Blood Tests


Stool Test

Urine Test

Metabolism Tests

Cardio Tests


Spinal Fluid Tests

Diagnostics Fees

X-Ray Examination


Hospital Services



Oxygen Masks, Tent


Hospital Bills

Use of operating Room


X-Ray Technician




Prescribed Medical Devices and Treatments

Any device designed to assist walking where the individual has a mobility impairment

An external breast prosthesis

Devices designed to assist a person to use bathtubs showers or toilets

Devices designed to enable individuals with a mobility impairment to operate a vehicle


Devices used by individuals suffering from a chronic respiratory alignment or a severe chronic immune system deregulation

Contact Lenses Monitors attached to babies identified as being prone to sudden infant death syndrome

Television closed captioning decoders

Equipment that enable deaf or mute persons to make and receive telephone call including visual ringing indicators acoustic coupler,  which makes telephone communication possible with other persons


Electronic or computerized environment control systems for individuals with severe prolonged mobility restrictions

Extremity pumps or elastic support hose to reduce lymph edema swelling

Electronic speech synthesizers for mute individuals Power operated guided lifts and transportation equipment designed to access to buildings, vehicles, or to allow wheelchair access to a vehicle


Heat Monitors or pace makers Wigs if required as a result of disease, accident or medical treatment

Hospital beds, if required in home

Inductive coupling osteogenesis stimulator

Infusion pumps for diabetics, including peripherals

Optical scanners or similar devices for a blind individual to enable him/her to read print


Oxygen Tent

Orthopedic shoes or boots

Power operated guided chair installation for stairways

Synthetic speech systems, Braille printers and large print-on-screen device’s that enable blind persons to utilize computers


Other Services

Artificial limb

Artificial eye

Ambulance Charges

Artificial kidney machine, including installation, operating costs


Any apparatus or material, paid to a doctor, nurse or hospital

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


Brace for a limb

Blood sugar level measuring devices for Diabetics


Colostomy pads

Catheters, catheter trays, tubing, diapers, disposable briefs required by incontinent persons


Hearing aid

Hernia Truss

Home care - Victorian Order of Nurses

Home maker service - Canadian Red Cross

Hydraulic wheelchair lifts for a vehicle

Illestomy pads

Incremental cost of gluten free food products for celiac disease

Iron lung

Laryngeal speaking aid

Moving expenses to a more accessible residence for mobility impaired - up to $2000

Reasonable costs for adapting a residence to accommodate a disabled person (e.g. wheelchair ramp, lifts, bath facilities, driveway, new construction)

Rehabilitative therapy, Lip reading and sign language training

Rocking bed for Polio victim

Sign language interpreter

Specially trained animals to assist blind, deaf, or severely impaired persons, including the cost of its care and maintenance

Spinal Brace

Transportation, meals and accommodations. Reasonable expenses for meals, accommodation and travel costs for patient and accompanying attendant may be deductible

Transportation costs to a hospital, clinic or doctor's office to obtain services not otherwise available

Van modifications - adapted to transport a wheelchair to a maximum of $5000 or 20% of the value

Fees for Private Health Services Plan (PHSP)

Fees or premiums for non-government Health Insurance Plans (such as Blue Cross or Green Shield)


Wheel Chair

Travel Insurance Premiums (if related to Act approved expenses only)