Expenses that are ineligible to be paid through the HSA include:

  • Services deemed ineligible under Canada Revenue Agency’s current guidelines and those which no longer qualify for the Medical Expense Tax Credit at the time the expense was incurred.
  • Services performed for purely cosmetic reasons. Both surgical and non-surgical procedures aimed purely at enhancing one's appearance are ineligible. Examples of ineligible expenses include, but not limited to, tooth whitening, body shaping, contours, lifts, implants, fillers, hair removal or replacement, laser treatments, liposuction, and tattoo removal.

Note: These services continue to qualify if necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, injury from accident, or disfiguring disease.

  • Any employee-paid and employer-paid benefit premiums.
  • Athletic or fitness club fees.
  • Baby formula (even when prescribed by a medical practitioner).
  • Birth control devices (non-prescription).
  • Blood pressure monitors.
  • Diaper services.
  • Dietary supplements purchased from health food stores or over the Internet.
  • Health programs.
  • A hot tub that you install in your home, even if prescribed by a medical practitioner.
  • Organic food.
  • Over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner.
  • Personal response systems such as Lifeline, Health Line Services.
  • Payment of services using gift certificates.
  • Purchase of exercise equipment.
  • Premiums paid under provincial or territorial government medical or hospitalization plans.
  • Provincial and territorial plan premiums such as the Alberta Health Care Insurance Plan and the Ontario Health Insurance Plan.
  • Travel expenses for which you can get reimbursed.

Note: Eligible and non-eligible expenses that meet the guidelines for the Medical Expense Tax Credit, as defined by CRA, are subject to change at any time, and lists provided in this brochure are not exhaustive. For details on current eligible or non-eligible expenses, contact CRA at 1-800-959-8281 or visit www.cra-arc.gc.ca.

© 2024 HEB Manitoba


Disclaimer - This website provides a basic overview of the Healthcare Employees' Pension Plan (HEPP) and the Healthcare Employees' Benefits Plan (HEBP) (collectively the HEB Manitoba Pension and Benefit Plans). Not all employers participate in all Plans. Please check your eligibility for benefits with your employer.

HEB Manitoba is a name notation registered by the Healthcare Employees’ Pension Plan – Manitoba and the Healthcare Employees’ Benefits Plan – Manitoba and under which each of their respective undertakings is carried out.

The information on this website is for convenience of reference only and has no official sanction. View our full disclaimer here.