The Brock Health Administration Private Health Services Plan (PHSP) is bound by the list of eligible medical expenses set forth in subsection 118.2(2) of the Income Tax Act of Canada. The text is available on the Canadian Legal Information Institute website. There is also an Income Tax Folio and a Simplified List. These are in increasing order of simplicity, meaning an Income Tax Folio does not have the force of law but is intended as CRA’s interpretation of income tax law. The Simplified List web page is a further simplification of the Income Tax Folio. Plan subscribers are reminded that the Income Tax Act of Canada is the legal source of record in the case of any disagreement between the interpretation and the Act.
This is the same list of eligible services used for the Medical Expense Tax Credit for personal income tax. All PHSP providers must use the same list of eligible services. The List of Eligible Services is quite comprehensive. Brock Health Administration has summarized this list in short form below.
Plan subscribers are reminded that the List of Eligible Services is subject to change. In case of any discrepancy between Brock Health Administration’s List and the Income Tax Act of Canada, the Act takes precedence. Should you have any questions, please do not hesitate to contact us by phone or email.
Dental Services
| Crowns & Bridges |
Hygienist |
| Dental X-Rays |
Periodontal Gum Treatment |
| Dental Repair and Replacement |
Oral Surgery |
| Examinations |
Orthodontics |
| Extractions |
Root Canals |
| Filling Teeth |
Veneers |
Medical Services
| Acupuncturist (Licensed) |
Optometrist |
| Audiologist |
Orthodontist |
| Chiropodist |
Orthopedist |
| Chiropractor |
Pediatrician |
| Counselling Therapist |
Physician |
| Dental Hygienist |
Physiotherapist |
| Dental Mechanic |
Podiatrist |
| Dietician |
Practical Nurse (Licensed) |
| Gynecologist |
Psychiatrist |
| Massage Therapist (Registered) |
Psychologist (Registered) |
| Naturopath |
Radiologist |
| Neurologist |
Registered Nurse |
| Nutritionist (Registered) |
Speech Language Pathologist |
| Obstetrician |
Surgeon |
| Occupational Therapist |
Tutor for Mentally Impaired (if prescribed) |
| Ophthalmologist |
|
Prescribed Vision Care
| Eye Glasses |
Eye Exams |
| Frames & Fittings |
Laser Eye Surgery |
| Contact Lenses |
|
Prescribed Laboratory Services
| Blood Tests |
Spinal Fluid Tests |
| Cardiographs |
Stool Examination |
| Diagnostics Fees |
Urine Analyses |
| Metabolism Tests |
X-Ray Examination |
Hospital Services
| Anesthetist |
Use of Operating Room |
| Hospital Bills |
Vaccines |
| Oxygen Masks, Tent |
X-Ray Technician |
Medications
| Prescription Drugs |
Oxygen |
| Birth Control Pills (if prescribed) |
Vitamin B12 – for pernicious anemia (if prescribed) |
| Insulin or Substitutes |
Viagra (if prescribed) |
| Liver Extract – injectable for pernicious anemia |
Tapes or Tablets-for sugar content tests by Diabetics (if prescribed) |
Prescribed Treatments
| Alcoholism & Detox Treatments |
MRI Scans |
| Blood Transfusion |
Nursing (by Registered Nurse) |
| Bone Marrow Transplants |
Organ Transplants |
| CAT Scans |
Pre-Natal, Post Natal Treatments |
| Diathermy |
Psychotherapy |
| Drug Addiction Therapy |
Radium Therapy |
| Electric Shock Treatments |
Speech Pathology or Audiology |
| Fertility Treatments |
Female Sterilization |
| Hearing Aids |
Ultra-violet Ray Treatments |
| Insulin Treatments & Injections |
X-Ray Treatments |
Prescribed Devices and Equipment
| An external breast prosthesis that is required because of a mastectomy |
| A walking aid, exclusively designed to support an individual in the action of walking, where the individual has a mobility impairment |
| Devices designed to assist an individual to enter or leave a bathtub or shower, or to get on or off a toilet |
| Devices designed to enable individuals with a mobility impairment to operate a vehicle |
| Devices or equipment designed exclusively for use by individuals suffering from a chronic respiratory ailment or severe chronic immune system disregulation |
| Electronic or computerized environmental control systems for individuals with severe and prolonged mobility restrictions |
| Electronic speech synthesizers for mute individuals |
| Equipment that enables deaf or mute persons to make and receive telephone calls including visual ringing indicators, acoustic coupler teletyping, which makes telephone communication possible with other persons |
| Extremity pumps or elastic support hose exclusively designed to relieve swelling caused by chronic lymphedema |
| Heart monitors, or pace makers, acquired for an individual suffering from heart disease (excluding blood pressure monitors) |
| Hospital beds, if required in home for an incapacitated individual or an individual with a severe mobility impairment |
| Inductive coupling osteogenesis stimulator |
| Infusion pumps for Diabetics, including peripherals |
| Monitors attached to infants identified as being prone to Sudden Infant Death Syndrome (SIDS) that sound an alarm if the infant ceases to breathe |
| Optical scanners or similar devices for a blind individual to enable him/her to read print |
| Orthopedic shoes, boots, or inserts (custom-made) |
| Oxygen tent |
| Power operated guided chair installation solely to be used in a stairway |
| 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 |
| Syringes or needles designed to be used for the purpose of giving an injection |
| Television closed captioning decoders |
| Wigs for an individual who has suffered from abnormal hair loss as a result of disease, medical treatment, or accident |
Other Expenses
| Ambulance Charges |
| 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 |
| Artificial limb |
| Blood sugar level measuring devices for Diabetics |
| Brace for a limb |
| Catheters, catheter trays, tubing, diapers, disposable briefs required by incontinent persons |
| Colostomy pads |
| Crutches |
| Fees for Private Health Services Plan (PHSP) |
| Fees or premiums for non-government Health Insurance Plans (such as Blue Cross or Green Shield) |
| Hearing aid |
| Hernia Truss |
| Hydraulic wheelchair lifts for a vehicle |
| Illestomy pads |
| Incremental cost of gluten free food products for a patient who has celiac disease |
| Iron lung |
| Laryngeal speaking aid |
| Medical Cannabis (Marijuana) products purchased for medical purposes. Patient must be a holder of a medical document, be a registered patient of a licensed producer, and the purchase of cannabis products must be made from the licensed producer with whom they are registered |
| Moving expenses to a more accessible residence for an individual who lacks normal physical development or has a severe and prolonged mobility impairment – up to a maximum of $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 patient with Poliomyelitis |
| Sign language interpreter |
| Specially trained animals to assist blind, deaf, or severely impaired persons, including the cost of its care and maintenance |
| Spinal Brace |
Travel expenses to transport a patient to receive eligible medical services. Reasonable expenses for meals, accommodation, and vehicle costs for patient may be deductible if:
1. Substantially equivalent medical services are unavailable within the patient’s locality;
2. The patient takes a reasonably direct travel route;
3. It is reasonable, in the circumstances, for the patient to travel to that place for the medical services; and
4. The patient travels to a place that is at least 80 kilometres away (one way) from the locality where they dwell |
| Van modifications – adapted to transport a wheelchair to a maximum of $5000 or 20% of the value |
| Wheelchair |
Not Covered
| Amounts or fees paid to a fertility or donor clinic to obtain donor sperm or ova, or paid in respect of a surrogate mother, outside of Canada |
| Birth control devices (non prescription) |
| Blood pressure monitors |
| Cord Blood Storage |
| Cosmetic injections (including Botox and dermal fillers) |
| Cosmetic procedures (including related expenses) |
| Cold Therapy and Cryo-Therapy Devices |
| Diaper services |
| Fitness equipment |
| Gym memberships |
| Health programs offered by resort hotels, health clubs |
| Humidifiers |
| Illegal operations, treatments or drugs |
| Maternity clothes |
| Mattress |
| Medical expenses for which you are reimbursed or are entitled to be reimbursed from other plans |
| Medications, preparations, supplements, or vitamins that can be legally obtained Over-The-Counter without a prescription from a Medical Practitioner |
| Payments to a municipality where the municipality employed a doctor to provide medical services to the residents of the municipality |
| Personal response systems, such as Lifeline and Health Line Services |
| Personal training |
| Pillow |
| Plastic surgery (solely for cosmetic purposes) |
| Premiums for Life, Critical Illness, Disability, Accidental Death & Dismemberment, or Long-Term Care Insurance |
| Provincial Health Care Premiums |
| Saunas, including infrared saunas |
| Scales for weighing food |
| Special foods or beverages |
| Summer camps |
| Teeth whitening |
| Toothbrushes, toothpaste, floss, and water flossers |
| Treatments and services not performed by an Authorized Medical Practitioner |
| Vasectomy |
| Whirlpool baths or hot tubs |
