Claim Requirements for Your HSA

The CRA requires that any treatment that you are receiving qualifies as a Medical Expense and is performed by an authorized medical practitioner, which may vary from Province to Province. Additionally, most medical devices and medications require a prescription to be eligible. Over-the-counter items, even if commonly used for medical purposes, are not reimbursable unless prescribed. Ensure that prescriptions are submitted with your claim receipt, and retain them for your records. At the end of this we will provide the necessary links to ensure the treatment you are seeking qualifies for reimbursement.

Cosmetic and Elective Surgeries

The CRA does not consider expenses for purely cosmetic procedures as eligible medical expenses. However, surgeries for medical or reconstructive reasons—such as correcting a deformity due to a congenital abnormality, trauma, or disease—may qualify.

Ineligible cosmetic procedures that cannot be claimed typically include:

• Liposuction
• Hair replacement procedures
• Botox for cosmetic use
• Teeth whitening

Eligible Treatments and Requirements

1. Fertility Treatments: The CRA allows claims for in vitro fertility programs and related procedures. Retain detailed invoices from the fertility clinic or licensed medical practitioner, ensuring the procedure is medically necessary and performed by recognized professionals.
2. Laser Eye Surgery: Laser eye surgery is an eligible medical expense when prescribed by a medical practitioner. Secure the treatment plan and invoice from the clinic detailing the procedure, and retain all payment receipts.
3. Massage Therapy and Chiropractic Services: Services must be provided by a practitioner authorized in your province, which will be listed on the CRA link below, this will determine whether or not you can claim this. Ensure your provider is licensed, and keep receipts that include credentials and service details.
4. Alternative Therapies (e.g., Naturopathy, Acupuncture): Expenses are eligible if services are performed by licensed practitioners. Confirm the practitioner is recognized as an authorized medical practitioner in your province, and maintain receipts and referrals if applicable.
5. Medical Equipment and Assistive Devices: Certain devices prescribed by a medical practitioner are eligible. Obtain a prescription from your doctor, purchase from a reputable supplier, and retain proof of payment to submit.
6. Vision Care: Prescription eyewear are eligible medical expenses. Use licensed professionals and keep itemized receipts and prescriptions.

General Tips

• Reference the CRA - R4065 Eligible Medical Expenses 2024 and CRA - Authorized Medical Practitioners to ensure that your treatment is eligible to claim. Some provinces have different requirements and not all recognize certain providers as Authorized Medical Practitioners (Massage Therapy, Naturopathy, etc)
• Retain all original receipts, prescriptions, and related correspondence. Verify that services are provided by licensed practitioners recognized in your province or territory.
• Consult your HSA provider—such as Frontier— if you have a question regarding your claim, and check in on the links listed from the CRA to stay compliant.

By following these best practices and maintaining proper documentation, you can effectively claim eligible medical expenses through your HSA while complying with Canadian tax regulations.