CRA Approved HSA Expenses

CRA Approved Health Spending Account Expenses

(Below list is taken from Canada Revenue Agency website. If there is discrepancy between below list and CRA list, the CRA list will be deemed to be correct.)

Acupuncturist (qualified medical practitioner) Chiropodist 

Chiropractor 

Christian Science Practitioner 

Dental Mechanic 

Dentist 

Dermatologist 

Gynecologist 

Massage (Provincially Registered Therapist) Naturopaths 

Neurologist Obstetrician Optician 

Optometrist Orthopedist Osteopath 

Dental

Cleaning, polishing, oral hygiene instruction Dental Checkups 

Dental X-rays 

Dentures 

Restorative Procedures such as Crown, Implants (no purely cosmetic procedures) 

Hospital

Anesthetist

Hospital Bills 

Outpatient Services 

Vision

Artificial Eye 

Eye glasses or Contact Lens (prescribed)

Medicines

Any medicine or drug purchased (prescribed by a medical practitioner or dentist and recorded by a 

licensed pharmacist) 

Vitamin B12 – for pernicious anemia 

Premiums

Premium paid to a non-governmenmedical or hospital care plan (Ex. Blue Cross, Manulife Flexcare, Sun Life Affinity) 

Paediatrician 

Physician 

Physiotherapist 

Plastic Surgeon 

Podiatrist 

Practical Nurse (medical services only) 

Psychiatrist 

Psychoanalyst 

Psychologist Registered 

Midwife Registered Nurse 

Speech Therapist (pathological or audiological impediments only) 

Surgeon 

Orthodontics (including braces, no purely cosmetic procedures) 

Extracting Teeth 

Filling Teeth including root canal 

Fluoride treatments 

Gum Treatment

Oxygen Masks / Tent / Vaccines 

X-ray Technician 

Laser Eye surgery 

Optician / Optometrist 

Oxygen Tapes or tablets for sugar content tests by diabetics, if the procedure has been required by a physician 

Healthcare is stressful enough. Paying for it shouldn’t be.