What is covered by the Private Health Services Plan?

Below is a comprehensive (though not complete) list of all health and dental related expenses that can be paid for through your company, with the Private Health Services Plan (PHSP).

If you have any questions or concerns please feel free to call us at: 403-282-3776 or Toll Free: 1-800-651-3776

In general, any service by a qualified medical practitioner is an eligible expenditure.

To be a qualified medical practitioner, the person must be authorized to practice in accordance with the laws of the province/state in which he/she resides, and certified according to that practitioner’s governing body.

Click here to visit Canada Revenue Agency site for a complete list of eligible medical expenses

Premiums for Health Care Plans

Premiums paid to any non-government medical or hospital care plan. e.g. Blue Cross, London Life, etc.

Professional Services

Any medical service performed by a qualified medical practitioner* including, but not limited to the following:

Acupuncturist (qualified)
Dental Hygienist
Dental Mechanic
Massage Therapist
Occupational Therapist
Practical Nurse
(for medical service)
Psychologist (if licensed)
Registered Nurse
Speech-language pathologist or speech-language audiologist (treatment for pathological or audiological impediments)
Therapeutist or Therapist

*Note: A qualified medical practitioner means a person who is authorized to practice in accordance to the laws of the province in which he/she resides, and certified according to that practitioner’s governing body.

Dental Services
Dental X-Rays
Dental Repair and
Replacement including implants
Examinations and cleanings
Extracting Teeth
Filling Teeth
Gum Treatment
Oral Surgery
Straightening Teeth
Laboratory Examinations and Tests
Blood Test
Metabolism Test
Spinal Fluid Tests
Stool Examination
Urine Analyses
X-Ray Examination
Hospital Services
Hospital Bills
Oxygen Masks, Tent
Use of Operating Room
X-Ray Technician
Prescribed Medical Treatments
Blood Transfusion
Bone Marrow or Organ Transplant
Electric Shock Treatments
Healing Services
Insulin Treatments
Nursing (by Registered Nurse)
Pre-Natal, Post Natal Treatments
Radium Therapy
Speech Pathology or Audiology
Ultra-violet Ray Treatments
Whirlpool Baths
X-Ray Treatments
Any non-prescription medicines (over the counter) prescribed by a qualified medical practitioner and recorded by a licensed pharmacist
Materials and Apparatus (including repairs and replacement batteries) Which are Prescribed By A Recognized Medical Practitioner
Any medical apparatus or material prescribed by a doctor, dentist, nurse or hospital including but not limited to the following:
An external breast prosthesis
Any device designed to assist walking where the individual has a mobility impairment
Contact lenses
Custom orthopedic shoes or boots
Devices designed to assist a person to use bathtubs, showers, or toilets
Devices designed to enable individuals with a mobility impairment to operate a vehicle
Devices used by individuals suffering from a chronic respiratory aliment or a severe chronic immune system disregulation (air cleaner, filter, purifier)
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 including visual ringing indicators, acoustic coupler, teletyping, which makes telephone communication possible with other persons
Extremity pumps or elastic support hose to reduce lymph edema swelling
Eye glasses
Heart monitors or pacemakers
Hospital bed, including any attachments
Inductive coupling osteogenesis stimulator
Infusion pumps for diabetics, including peripherals and devices to measure blood sugar levels
Monitors attached to babies identified as being prone to sudden infant death syndrome
Needles and syringes for giving an injection
Optical scanners or similar devices for a blind
individual to enable him/her to read print
Oxygen tent
Power operated guided chair installation for stairways
Power operated guided lifts and transportation equipment designed to allow access to buildings, vehicles, or to allow wheelchair access to a vehicle
Synthetic speech systems, Braille printers, and large print-on-screen devices that enable blind persons to utilize computers
Television closed captioning decoders
Wigs if required as a result of disease, accident, or medical treatment
Other Expenditures
Ambulance charges
Canadian Red Cross Home Maker Service
Laser eye surgery
Prescription birth control pills
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 locally. Conditions apply, call for details.
Victorian Order of Nurses - Home Care
Other Materials and Apparatus Which Don’t Require a Prescription
Any device to aid the hearing of a deaf person including bone conduction 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
Catheters, catheter trays, tubing, diapers, disposable briefs required by incontinent persons
Colostomy pads
Hearing aids
Hernia truss
Ilestomy pads
Iron lung
Laryngeal speaking aid
Spinal Brace
Wheelchair, or scooter used in place of wheelchair
The Following Expenditures Are Not Covered Under This Plan
Air conditioners*, humidifiers or dehumidifiers
Antiseptic diaper service
Birth control devices (Non prescription)
Blood Pressure monitoring devices
Cosmetic procedures
Expenses must be for diagnostic, therapeutic or rehabilitative services. Some cosmetic procedures qualify if required for medical or reconstructive purposes and must be so stated in writing by your medical practitioner. Expenses incurred for purely cosmetic procedures are not eligible medical expenses; for example, teeth whitening, liposuction, hair replacement procedures, botulinum toxin (Botox) injections, face lifts and breast augmentation. These and any related devices and services were disallowed under new regulations effective March 4, 2010.
Cost of missed appointments
Gym memberships
Health programs offered by resort hotels, health clubs
Homeopathic medicament and herbal supplements
Hospital parking (unless it can be included in long distance travel)
Illegal operations, treatment or drugs
Maternity clothes
Medical expenses for which you are reimbursed or are entitled to be reimbursed from other plans
Over-the-counter products (vitamins, supplements, aspirin, bandages, etc)
Payments to a municipality where the municipality
employed a doctor to provide medical services to the residents of the municipality
Reiki Practitioner
Rolf therapy (unless paid to a physician)
Scales for weighing food
Toothpaste; toothbrushes
Umbilical cord blood extraction and storage

*The first $1,000 or 50%, whichever is less of an air conditioner prescribed by a medical practitioner as being necessary to assist an individual in coping with severe chronic ailment, disease or disorder

IMPORTANT - Provincial Health Care Premiums ARE NOT eligible expenditures.

The most common definition of a medical expense is a payment made to a licensed medical practitioner qualified to practice under the provincial laws of the place where the expenses were incurred. Medical expenses eligible to be paid out of the PHSP are expenses which would otherwise qualify as medical expenses within section 118.2(2) of the Income Tax Act.