List of authorized medical practitioners

The table below summarizes all health care professionals that are authorized and/or licensed by each province and certified according to their governing body. The list is maintained by Canada Revenue Agency and you can visit it directly here.

Please note that not all services provided by qualified medical professionals are eligible.


Combined lab and x-ray technologist
Counselling therapist
Dental assistant
Dental hygienist
Dental nurse
Dental technician or technologist
Dental therapist
Denturist, dental mechanic, denturologist
Emergency medical technician
Hearing aid practitioner
Legally qualified psychotherapist
Licensed or registered practical nurse
Marriage and family therapist
Medical laboratory technologist
Medical radiation technologist
Occupational therapist
Ophthalmic medical assistant
Physiotherapist or physical therapist
Professional technologist in orthoses/prostheses
Psychological associate
Registered massage therapist or massage therapist
Registered nurse (including nurse practitioner)
Registered nursing assistant 
Registered nutritionist
Registered psychiatric nurse
Registered psychotherapist
Respiratory therapist
Social worker
Speech language pathologist
Traditional chinese medicine practitioner
Vocational guidance counsellor

List of eligible expenses

The expense types listed in the table below are eligible when using our Health Spending Account. Please ensure you read all the details on each expense type to determine the eligibility requirements and other conditions that may apply (prescription, certification, Form T2201).

Depending on the type of expense you may require to verify that your service provider is authorized. For the full list of authorized medical practitioners please follow this link.

Medical Expense
Acoustic coupler
Air conditioner
Air filter, cleaner, or purifier
Altered auditory feedback devices
Ambulance service
Artificial eye or limb
Assisted breathing devices
Attendant care expenses
Audible signal devices
Baby breathing monitor
Bathroom aids
Bliss symbol boards
Blood coagulation monitors
Bone conduction receiver
Bone marrow transplant
Braces for a limb
Braille note-taker devices
Braille printers, synthetic speech systems, large print-on-screen devices
Breast prosthesis
Cancer treatment
Catheters, catheter trays, tubing or other products
Cochlear implant
Computer peripherals
Cosmetic surgery after March 4, 2010
Cosmetic surgery before March 5, 2010
Deaf-blind intervening services
Dental services
Dentures and dental implants
Devices or software
Diapers or disposable briefs
Doctor - see Medical services provides by qualified medical practitioners
Driveway access
Drugs and medical devices bought under Health Canada’s Special Access Program
Elastic support hose
Electronic bone healing devices
Electronic speech synthesizers
Electrotherapy devices
Environment control system (computerized or electronic)
Extremity pump
Fertility-related procedures 
Gluten-free products
Group home - see Attendant care or care in a facility
Hearing aids
Heart monitoring devices
Hospital bed
Hospital services
Ileostomy and colostomy pads
In vitro fertility program
Infusion pump
Injection pen (such as an insulin pen)
Insulin or substitutes
Kidney machine
Laboratory procedures or services
Large print-on-screen devices
Laryngeal speaking aids
Laser eye surgery
Lift or transportation equipment (power-operated)
Liver extract injections
Medical marihuana
Medical services provided by qualified medical practitioners
Medical services provided outside Canada
Moving expenses
Needles and syringes
Note-taking services
Nursing home - see Attendant care or care in a facility
Optical scanners
Organ transplant
Orthodontic work
Orthopedic shoes, boots, and inserts
Osteogenesis stimulator (inductive coupling)
Oxygen and oxygen tent
Oxygen concentrator
Page-turner devices
Personalized therapy plan
Phototherapy equipment
Premiums paid to private health services plans
Pre-natal and post-natal treatments
Prescription drugs and medications
Pressure pulse therapy devices
Reading services
Real-time captioning
Rehabilitative therapy
Renovation or construction expenses
Respite care expenses - see Attendant care or care in a facility
School for persons with an impairment in physical or mental functions
Sign-language interpretation services
Spinal brace
Standing devices
Talking textbooks
Television closed caption decoders
Travel expenses (at least 40 km)
Travel expenses (at least 80 km)
Travel expenses (outside of Canada)
Treatment centre
Truss for hernia
Tutoring services
Vehicle modification
Vision devices
Visual or vibratory signaling device
Vitamin B12
Voice recognition software
Volume control feature (additional)
Walking aids
Water filter, cleaner, or purifier
Wheelchairs and wheelchair carriers
Whirlpool bath treatments

What expenses can I claim?

Health Spending Accounts offer great flexibility in terms of what is covered and the amount of coverage. The typical Health Spending Account has no deductibles, no co-pay and no specific limits by expense type.

You are able to allocate your Health Spending Account balance to properly cover your health expenses, tax-free.

Medical expenses include:

  • Prescriptions drugs
  • Medical devices and equipment
  • Medical testing (blood test, CAT scan, MRI scan, X-Ray, …)
  • Travel expenses

Please refer to the full list of eligible expenses.

Services provided by authorized medical practitioners such as:

  • Chiropractor
  • Dentist
  • Nurse
  • Optometrist
  • Physiotherapist
  • Dietician

Please refer to the full list of authorized medical practitioners.