Eligible Expenses

nlike insurance plans, which try to limit coverage, the Act attempts to identify every available health, medical or dental expense, including those that are cosmetic in nature. All eligible expenses listed in the Act which are deductible are outlined below.

PREMIUMS FOR HEALTH CARE PLANS

Premiums paid to any non-government medical, hospital care plan, critical illness plan, and emergency travel medical e.g. Blue Cross, Manulife - FlexCare, Great West Life - Sonata etc.

MEDICAL PROFESSIONAL

Note: A qualified medical practitioner means a person who is authorized to practice in accordance to the laws of the province and certified according to the practitioner’s governing body.

Any services performed by a qualified medical practitioner including but not limited to the following:

• Acupuncturist
• All Optical Services
• Chiropodist
• Chiropractor
• Christian Science Practitioner
• Dental Mechanic
• Dentist
• Dermatologist
• Gynecologist
• Massage Therapy
• Naturopath
• Neurologist
• Obstetrician
• Occultist
• Ophthalmologist
• Optician
• Optometrist
• Orthodontist
• Orthopedist
• Osteopath
• Pediatrician
• Physician
• Physiotherapist
• Plastic Surgeon
• Podiatrist Practical Nurse(for medical services)
• Psychiatrist
• Psychoanalyst
• Psychologist (if licensed)
• Registered Nurse
• Speech Therapist (if treated for Pathological or audiological)
• Surgeon
• Therapist

LABORATORY EXAMINATIONS AND TESTS

• Blood Tests
• Cardiographs
• Metabolism Tests
• Spinal Fluid Tests
• Stool Examination
• Urine Analyses
• X-ray Examination

DENTAL SERVICES

• Examinations
• Extractions
• Fillings
• X-rays
• Periodontia (Gum Treatment)
• Orthodontia
• Endodontia (Root Canals)
• Denture Repair & Replacement
• Crowns &Bridges
• Veneers
• Tooth Whitening

PRESCRIBED MEDICAL TREATMENTS

• Blood Transfusion
• Bone Marrow or Organ Transplant
• Insulin Treatments
• Diathermy
• Electric Shock Treatments
• Healing Services
• Hydrotherapy Injections
• Nursing (by Registered Nurse)
• Pre & Post Natal Treatments
• Psychotherapy
• Ultra-violet Ray
• Radium Therapy
• Speech Pathology or Audiology
• Laser Eye Surgery
• Whirlpool Baths
• X-ray Treatments
• Organ transplant
• Bone Marrow Transplant

HOSPITAL SERVICES

• Anesthetsts
• Hospital Bills
• Oxygen Masks, Tent
• Use of Operating Room
• Vaccines
• X-ray Technician

MEDICATIONS

• Non-prescription medicines (over the counter), prescflbed by a qualified medical practitioner and/or recorded by a licensed pharmacist
• Liver Extract — injectable for pernicious anemia
• Tapes or Tablets — for sugar content tests by diabetics. if prescribed
• All prescription drugs
• Insidin or Substitutes
• Oxygen
• Vitamin B12 — for pernicious anemia

PRESCRIBED MEDICAL DEVICES AND EQUIPMENT

• An external breast prosthesis
• Any device designed to assist walking where the individual has a mobility impairment
• Devices designed to assist a person to use bathtubs. showers or toilets
• Devices designed to enable individuals with mobility impairments to operate a vehide
• Devices used by individuals suffering from a chromic respiratory ailment or a severe chronic immune system deregulation
• Electronic or computerized environmental control systems for individuals with severe and prolonged mobility restrictions
• Electronic speech synthesizers for mute individuals
• Equipment that enable deaf or mute persons to make and receive telephone calls induding
• visual ringing indicators, acoustic coupler, teletypewriter, which makes telephone communication possible with other persons.
• Extremity pumps or elastic support hose to reduce lymph edema swelling
• Contact lenses
• Heart monitors or pace makers
• Inductive coupling osteogenesis stimulator
• Monitors attached to babies identified as being prone to sudden infant death syndrome
• Optical scanners or similar devices for a blind Individual to enable himTher to read print
• Eye Glasses
• Infusion pumps for diabetes including peripherals
• Hospital bed, if required in home
• Orthopedic shoes or boots
• Power-operated guided chair installation for stairways.
• Power-operated lifts and transportation equipment designed to allow access to buildings, vehicles or to allow wheelchair access to a vehide
  Synthetic speech systems, Braille printers and large print-on-screen devices that enable blind
• persons to utilize computers
• Syringes
• Wigs if required as a result of disease. accident or medical treatment
• Oxygen tent
• Television closed captioned decoders

MATERIALS AND APPARATUS WHICH ARE PRESCRIBED
BY A RECOGNIZED MEDICAL PRACTITIONER

• Any apparatus or material, paid to a doctor, dentist, nurse or hospital
• Any device to aid the hearing of a deaf person including bone-conductior 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
• Wheelchair Laryngeal speaking aid
• Colostomy pads
• Crutches Illestomy pads
• Iron lung Hernia truss Spinal Brace
• Rocking bed for polio victim
• Catheters, catheter trays, tubing. diapers, disposable briefs required by incontinent persons
  

OTHER MATERIALS AND APPARATUS THAT DON’T REQUIRE A PRESCRIPTION

• Ambulance charges
• Home Maker Service and Home Care (attendant must be a non-relative)
• Prescription birth control pills
• Reasonable costs for adapting a residence to accommodate a disabled person (e.g. wheelchair ramp, lifts, bath facilities.)
• Rehabilitative therapy, lip reading and sign language training
• Specially trained animals to assist blind, deaf, or severely impaired persons, including the cost of its care and maintenance
• Transportation costs — to hospital, clinic or doctor’s office to obtain services not otherwise available
• Transportation, meals and accommodabon. Reasonable expenses for meals, accommodation and travel costs for a patient and an accompanying attendant may be deductible if:
  1. equivalent medical services are not available locally;
  2. the route travelled is reasonably direct;
     
  3. medical treatment is reasonable and distance travel is at least SO kilometers.

EXPENDITURES THAT DO NOT QUALIFY

• Acupuncture treatments if they are not performed by a licensed physician
• Air conditioners, humidifiers, dehumidifiers or air cleaners
• Health programs offered by resort hotels, health clubs
• Illegal operations, treatment or drugs
• Antiseptic diaper service
• Maternity clothes
• Medical expenses for which you are reimbursed or are entitled to be reimbursed from other plans
• (Non-prescription) birth control devices
• Payments to a municipality where the municipality employed a doctor to provide medical services to the residents of the municipality.
• Scales for weighing food
• Special foods or beverages are not a deductible expense for tax purposes. However, if said food or beverages are taken to alleviate or treat an illness and not nutritional, they may be allowed. Such claims must be accompanied by a letter from a medical doctor.
• Toothpaste
• Wigs — unless made to order for indMduals who have suffered abnomal hair loss owing to disease, medical treatment or accident
• IMPORTANT — Provincial Health care Premiums are not considered eligible expenditures