CRA HSA Eligible Expenses

• Acoustic coupler — Eligible (Hearing) [Rx needed]
• Air conditioner — Eligible (Home & Environment) [Rx needed]
• Air filter, cleaner, or purifier — Eligible (Home & Environment) [Rx needed]
• Altered auditory feedback devices — Eligible (Hearing) [Rx needed]
• Ambulance service — Eligible (Medical)
• Artificial eye or limb — Eligible (Assistive Devices)
• Assisted breathing devices (CPAP, ventilator) — Eligible (Assistive Devices) [Rx needed]
• Athletic or fitness club (gym) fees — Not eligible (Other)
• Attendant care and care in a facility — See details (Other)
  Group home, nursing home, respite care — see CRA CRA
• Audible signal devices (bells, horns, visible signals) — Eligible (Hearing) [Rx needed]
• Baby breathing monitor — Eligible (Assistive Devices) [Rx needed] [Cert needed]
• Bathroom aids (grab bars, grips, rails) — Eligible (Mobility) [Rx needed]
• Birth control devices (non-prescription) — Not eligible (Reproductive)
• Bliss symbol boards — Eligible (Assistive Devices) [Rx needed]
• Blood coagulation monitors — Eligible (Assistive Devices) [Rx needed]
• Blood pressure monitors — Not eligible (Assistive Devices)
• Bone conduction receiver — Eligible (Hearing)
• Bone marrow transplant — Eligible (Medical)
• Braces for a limb (stockings, walking cast, boots) — Eligible (Assistive Devices)
• Braille note-taker devices — Eligible (Assistive Devices) [Rx needed]
• Braille printers, synthetic speech systems — Eligible (Assistive Devices) [Rx needed]
• Breast prosthesis — Eligible (Assistive Devices) [Rx needed]
• Cancer treatment — Eligible (Medical)
• Catheters, catheter trays, tubing — Eligible (Assistive Devices)
• Chair (power-operated) — Eligible (Mobility) [Rx needed]
• Cochlear implant — Eligible (Hearing)
• Computer peripherals (assistive) — Eligible (Assistive Devices) [Rx needed]
• Cosmetic surgery — See details (Medical)
  Eligible only if medically necessary
• Cosmetic surgery solely cosmetic (liposuction, filler, teeth whitening) — Not eligible (Medical)
• Crutches — Eligible (Mobility)
• Deaf-blind intervening services — Eligible (Hearing)
• Dental services — Eligible (Dental & Oral)
• Dentures and dental implants — Eligible (Dental & Oral)
• Devices or software (assistive) — Eligible (Assistive Devices) [Rx needed]
• Diapers or disposable briefs — Eligible (Other)
• Diaper services — Not eligible (Other)
• Driveway access — Eligible (Mobility)
• Drugs and devices (Health Canada Special Access) — Eligible (Medications)
• Egg and sperm freezing and storage — Eligible (Reproductive)
• Elastic support hose — Eligible (Assistive Devices) [Rx needed]
• Electrolysis — Eligible (Medical)
• Electronic bone healing devices — Eligible (Assistive Devices) [Rx needed]
• Electronic speech synthesizers — Eligible (Assistive Devices) [Rx needed]
• Electrotherapy devices — Eligible (Assistive Devices) [Rx needed]
• Environment control system (computerized) — Eligible (Home & Environment) [Rx needed]
• Extremity pump — Eligible (Assistive Devices) [Rx needed]
• Fertility procedures (donor, surrogate) — See details (Reproductive)
  See CRA details
• Furnace — Eligible (Home & Environment) [Rx needed]
• Gluten-free food products — See details (Other)
  Eligible for persons with celiac disease — see CRA CRA
• Health plan premiums paid by employer (not in income) — Not eligible (Other)
• Hearing aids — Eligible (Hearing)
• Heart monitoring devices — Eligible (Assistive Devices) [Rx needed]
• Hospital bed — Eligible (Assistive Devices) [Rx needed]
• Hospital services — Eligible (Medical)
• Ileostomy and colostomy pads — Eligible (Assistive Devices)
• Infusion pump — Eligible (Assistive Devices) [Rx needed]
• Injection pens (e.g. insulin pen) — Eligible (Assistive Devices) [Rx needed]
• Insulin or substitutes — Eligible (Medications) [Rx needed]
• In vitro fertility program (IVF) — Eligible (Reproductive)
• Kidney machine (dialysis) — Eligible (Assistive Devices)
• Laboratory procedures or services (inc. COVID-19 tests) — Eligible (Medical) [Rx needed]
• Large print-on-screen devices — Eligible (Vision) [Rx needed]
• Laryngeal speaking aids — Eligible (Assistive Devices)
• Laser eye surgery — Eligible (Vision)
• Lift or transportation equipment (power-operated) — Eligible (Mobility) [Rx needed]
• Liver extract injections — Eligible (Medications) [Rx needed]
• Medical cannabis — Eligible (Medications)
• Medical services (doctor, specialist) — Eligible (Medical)
• Medical services outside Canada — Eligible (Medical)
• Mobile apps to manage blood glucose (no measurement) — Not eligible (Other)
• Moving expenses (medical reasons) — Eligible (Travel)
• Needles and syringes — Eligible (Medications) [Rx needed]
• Note-taking services — Eligible (Other) [Cert needed]
• Nurse — Eligible (Medical)
• Optical scanners — Eligible (Vision) [Rx needed]
• Organic food — Not eligible (Other)
• Organ transplant — Eligible (Medical)
• Orthodontic work — Eligible (Dental & Oral)
• Orthopaedic shoes, boots, and inserts — Eligible (Assistive Devices) [Rx needed]
• Osteogenesis stimulator (inductive coupling) — Eligible (Assistive Devices) [Rx needed]
• Over-the-counter medications — Not eligible (Medications)
• Oxygen and oxygen tent — Eligible (Assistive Devices) [Rx needed]
• Oxygen concentrator — Eligible (Assistive Devices)
• Pacemakers — Eligible (Assistive Devices) [Rx needed]
• Page-turner devices — Eligible (Assistive Devices) [Rx needed]
• Personalized therapy plan — Eligible (Mental Health) [Rx needed] [T2201 needed]
• Personal response systems (Lifeline, Health Line) — Not eligible (Other)
• Phototherapy equipment — Eligible (Medical)
• Premiums paid to private health services plans — Eligible (Other)
• Pre-natal and post-natal treatments — Eligible (Reproductive)
• Prescription drugs and medications — Eligible (Medications) [Rx needed]
• Pressure pulse therapy devices — Eligible (Assistive Devices) [Rx needed]
• Provincial and territorial health care plans — Not eligible (Other)
• Radon testing — Not eligible (Home & Environment)
• Reading services — Eligible (Other) [Cert needed]
• Real-time captioning — Eligible (Hearing)
• Rehabilitative therapy — Eligible (Mental Health)
• Renovation or construction expenses (medical reasons) — Eligible (Home & Environment)
• School for persons with mental or physical impairment — Eligible (Other) [Cert needed]
• Scooter — Eligible (Mobility)
• Service animals — Eligible (Other)
• Sign language interpretation services — Eligible (Hearing)
• Spinal brace — Eligible (Assistive Devices)
• Standing devices — Eligible (Mobility) [Rx needed]
• Supplements and vitamins — Not eligible (Medications)
• Talking textbooks — Eligible (Assistive Devices) [Cert needed]
• Teletypewriters — Eligible (Hearing) [Rx needed]
• Television closed caption decoders — Eligible (Hearing) [Rx needed]
• Tests (medical) — Eligible (Medical) [Rx needed]
• Therapy — Eligible (Mental Health) [Rx needed] [T2201 needed]
• Training (for medical conditions) — Eligible (Other)
• Travel expenses (less than 40 km) — Not eligible (Travel)
• Travel expenses (at least 40 km) — See details (Travel)
  See CRA details for conditions
• Travel expenses (at least 80 km) — See details (Travel)
  See CRA details for conditions
• Travel expenses (outside Canada) — See details (Travel)
  See CRA details for conditions
• Treatment centre — Eligible (Mental Health) [Cert needed]
• Truss for hernia — Eligible (Assistive Devices)
• Tutoring services (certified) — Eligible (Other) [Cert needed]
• Vaccines — Eligible (Medications) [Rx needed]
• Van (modified for disability) — Eligible (Travel)
• Vehicle device (for disability) — Eligible (Travel) [Rx needed]
• Vision devices (eyeglasses, contacts, prescription goggles) — Eligible (Vision) [Rx needed]
• Visual or vibratory signalling device — Eligible (Hearing) [Rx needed]
• Vitamin B12 — Eligible (Medications) [Rx needed]
• Voice recognition software — Eligible (Assistive Devices) [Cert needed]
• Volume control feature (additional) — Eligible (Hearing) [Rx needed]
• Walking aids (canes, walkers) — Eligible (Mobility) [Rx needed]
• Water filter, cleaner, or purifier — Eligible (Home & Environment) [Rx needed]
• Wheelchairs and wheelchair carriers — Eligible (Mobility)
• Whirlpool bath treatments (hot tub) — Eligible (Medical)
• Wigs — Eligible (Other) [Rx needed]