Health Spending Account Eligible Expenses in Canada: Full Guide

When reviewing eligible HSA expenses, it’s important to also understand the most common reasons expenses are ineligible.

In particular:

• Being treated by an authorized practitioner does not automatically make an expense eligible
• Health-related, wellness, or supportive expenses may still fall outside of eligibility rules

For clarity on where eligibility ends, see: Common HSA Claims That Are Ineligible (And Why)

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HSA eligibility follows the same framework used by the Canada Revenue Agency for the METC.

To remain compliant, an HSA must satisfy the “all or substantially all” test:

‍All or substantially all (90% or more) of the plan's reimbursements must be for expenses that are eligible for the Medical Expense Tax Credit (METC).

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There are two main categories of expenses: practitioners and medical costs.

Here's how they work.

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1. Authorized Medical Practitioners

For an expense to be eligible, both of the following must be true:

• The service must be performed by a practitioner recognized by the Canada Revenue Agency for Medical Expense Tax Credit (METC) purposes in the province where the service is performed

• The service must be a medical service, meaning a diagnostic, therapeutic, or rehabilitative service performed by that practitioner acting within the scope of their professional training

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Being treated by an authorized practitioner is required, but it does not make everything they do automatically eligible.

Products, wellness services, memberships, lifestyle programs, or general health services do not qualify as medical services.

Practitioner eligibility is province-specific, meaning a practitioner type that qualifies in one province may not qualify in another.

For example, an acupuncturist is recognized in Ontario but not in Manitoba.

The CRA maintains a province-by-province list of authorized medical practitioners. It includes licensed professionals such as:

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• Chiropractors
• Dentists
• Medical doctors
• Optometrists
• Psychologists
• Physiotherapists
• Occupational therapists
• Speech-language pathologists
• Registered massage therapists (RMTs)
• Naturopaths
• Acupuncturists
• Audiologists
• Dietitians
• Osteopaths
• Podiatrists
• Social workers
• Dental hygienists
• Respiratory therapists
• Clinical counsellors
• Midwives

See the full list of authorized medical practitioners by province (CRA)

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2. Eligible Medical Expenses

n addition to eligible medical services, an HSA can reimburse a broad range of out-of-pocket medical expenses when they qualify under the Medical Expense Tax Credit (METC).

To be eligible, an expense must generally be incurred for medical services, treatments, or supplies that are diagnostic, therapeutic, or rehabilitative in nature, and meet the  specific conditions for eligibility outlined on the METC list.

These rules apply uniformly across Canada.

Documentation requirements may vary by expense type.

Below are common examples of medical expenses that may be eligible through a Hiveworks HSA when CRA requirements are met:

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• Prescription drugs
• Dental services
• Orthodontics (braces)
• Vision care (glasses, contact lenses, eye exams)
• Laser eye surgery
• Physiotherapy
• Massage therapy
• Mental health counselling
• Fertility treatments
• Ambulance services
• Hearing aids
• Diabetic supplies
• Custom orthotics
• Medical travel costs (conditions apply)
• Incontinence supplies
• CPAP machines
• Oxygen and oxygen equipment
• Hospital services (private or semi-private rooms)
• Speech therapy
• Occupational therapy
• Acupuncture
• Chiropractor treatments
• Smoking cessation programs
• Breast pumps
• Home care services
• Mobility aids (walkers, wheelchairs)
• Diagnostic scans (e.g. MRI, CT)
• Eye surgery
• Nursing services
• Vaccinations
• Compression stockings
• Blood tests
• Premiums paid for other benefits plans

Some of these require extra documentation:

• Prescription: Often applies to medications, some equipment, or therapies
• Certification in writing: For services like private nursing or medical renovations
• Form T2201 Certificate: Required for certain disability-related claims

‍See the CRA’s full list of eligible medical expenses and documentation requirements

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How to think about HSA eligibility in real-world situations

Many questions about HSA eligibility arise from everyday situations where the rules feel unclear

In practice, eligibility is not determined by whether an expense feels reasonable or medically helpful, but by how the Canada Revenue Agency classifies that expense under the Medical Expense Tax Credit framework.

A useful way to think about HSA eligibility is to separate clinical care from personal or supportive spending.

Medical services that are diagnostic, therapeutic, or rehabilitative in nature, and performed by an authorized practitioner acting within their professional scope, generally qualify.

Expenses that fall outside that definition often do not, even when they are health-related.

This distinction becomes especially important with mixed-use expenses.

For example, many clinics offer both eligible services and ineligible products or programs.

An appointment with a practitioner may qualify, while supplements, wellness products, memberships, or access fees purchased at the same time do not.

How an expense is billed, packaged, or marketed does not change its eligibility.

Another common area of confusion involves timing.

Eligibility is tied to when medical treatment begins or when a service is actually provided, not when payment is made.

This matters for prepaid services, treatment plans, and programs.

Understanding this distinction helps prevent claims that are technically correct in substance but submitted too early to qualify.

Provincial differences also affect eligibility.

Practitioner recognition varies by province, meaning the same service may be eligible in one province and ineligible in another.

This is why CRA’s province-specific practitioner list is a critical reference when reviewing HSA claims.

Finally, documentation plays a key role.

Even when an expense is eligible in principle, missing prescriptions, incomplete receipts, or required forms can prevent reimbursement.

Reviewing CRA documentation requirements alongside eligible expense categories helps ensure claims are submitted correctly the first time.

Understanding both eligible and ineligible expenses together helps set clear expectations, and keeps your plan compliant over the long term.

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Stay Compliant, Maximize Your Benefits

Understanding what qualifies as an eligible medical expense does not need to be complicated, but it does require following CRA rules closely.

The Canada Revenue Agency sets clear eligibility guidelines, but details such as provincial practitioner recognition, documentation requirements, and which products or supplies qualify can still create uncertainty.

That’s where structure and review matter.

At Hiveworks, every claim is reviewed against CRA requirements under the Medical Expense Tax Credit to help ensure your reimbursements remain compliant. This includes practitioner services, dental and vision care, therapy, medical devices, and other eligible medical expenses when the conditions are met.

If you’re ever unsure about whether an expense qualifies, you can always check the CRA’s official list or reach out to our team.

We’re here to guide you through the rules and the real-life decisions, helping you make the most of your Health Spending Account with confidence.

So whether you're looking for a Health Spending Account in Ontario, a Health Spending Account in Alberta or a Health Spending Account in BC, Hiveworks has you covered across Canada.

With Hiveworks, your corporation can reimburse your ot-of-pocket healthcare costs tax-free. You’ve already earned the benefit. Now let’s make it work for you.

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