HSA Eligible Expenses
Search common medical expenses and review the CRA conditions that can affect reimbursement through a Health Spending Account.
Choose where the service was provided to check practitioner recognition.
Browse expense categories
Filter by eligibilityKeep your category. Review eligibility and conditions.
Questions about eligible expenses
Which expenses can usually be reimbursed through an HSA?
Does every eligible expense need a prescription?
Why does the province or territory matter?
What does “conditional” mean?
What does “Needs review” mean?
Is HSA reimbursement the same as a personal medical-expense tax credit?
Does this directory guarantee reimbursement?
Information is organized from current Canada Revenue Agency medical-expense guidance. Eligibility can depend on documentation, practitioner authorization, the service location and your plan terms.
Sources reviewed 19 October 2026: CRA Medical Expenses 2025 (RC4065), CRA authorized medical practitioners by province or territory, and Income Tax Folio S1-F1-C1. Also checked: CRA’s detailed medical-expense list, the current prescribed-device regulations and CRA PHSP guidance. This directory provides general information only. It does not replace CRA guidance, professional tax advice or a review of an individual claim.
Explore an HSA for your business
A qualifying Health Spending Account can help your business reimburse eligible employee medical expenses under your plan’s terms.