Health Spending Account Eligible Expenses in Canada: Full Guide

When you set up a Health Spending Account (HSA), your corporation can reimburse you for a wide range of personal medical expenses on a tax-free basis. But not every health-related cost qualifies. To stay compliant with the CRA, your HSA must meet one key requirement:

‍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).

At Hiveworks, we review every claim against the CRA’s official list of eligible medical expenses and authorized practitioners to make sure your expenses stay fully compliant.

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

Here's how they work.

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1. Authorized Medical Practitioners

An expense is only eligible if the service was performed by a recognized practitioner. But here’s the catch: eligible practitioner types vary by province. For example, an acupuncturist is an eligible practitioner in Ontario but not in Manitoba.

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

• 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

To qualify as an eligible expense, the provider must be recognized by the CRA in your province for the purpose of the medical expense tax credit (METC).

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

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2. Eligible Medical Expenses

Beyond services, your HSA can also reimburse out-of-pocket costs for a wide range of medical products, treatments, and supplies. These apply across Canada and must follow the CRA’s detailed guidelines.

Here are some common medical expenses Canadians can claim through their Hiveworks HSA:

• 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 steps for CRA approval:

• 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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Stay Compliant, Maximize Your Benefits

Navigating what qualifies as an eligible medical expense doesn’t have to be overwhelming.

The CRA provides clear guidelines on what’s eligible, but understanding the finer points like provincial practitioner recognition or which specific products or supplies qualify can still be confusing.

That’s why it’s important to have a partner who does more than just process receipts.

At Hiveworks, we make it simple.

Every claim you submit is reviewed carefully to ensure it meets CRA requirements under the Medical Expense Tax Credit.

From practitioner services to dental work, vision care, therapy, and even health insurance premiums, we help you turn personal medical costs into fully compliant corporate reimbursements.

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.

Incorporated? Paying out of pocket for health or dental? With Hiveworks, your corporation can reimburse those costs tax-free. You’ve already earned the benefit. Now let’s make it work for you.

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