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LEADING TAX STRATEGIES SINCE 1990

PHSP General Guideline

GENERAL GUIDELINE FOR THE INDENTIFICATION OF MEDICAL EXPENSE SUBMISSIONS UNDER YOUR PRIVATE HEALTH SERVICES PLAN (PHSP)

 

RECEIPTS

Proper receipts must support all amounts claimed as qualifying medical expenses (including travel expenses).

A receipt should indicate:

  • The purpose of the payment:
  • The date of the payment;
  • The patient for whom the payment was made; and
  • The medical practitioner, dentist, pharmacist, nurse, or optometrist who prescribed the purchase or gave the service.

A cancelled cheque is not acceptable as a substitute for a proper receipt.

 

MEDICAL EXPENSES

  1. Payments to Medical Practitioners, Hospitals and Care Facilities Including an osteopath; chiropractor; naturopath; therapist; physiotherapist; Chiropodist ; Christian Science practitioner; psychologist; psychoanalyst; speech-Language pathologist; occupations therapist; acupuncturist; dietician; dental Hygienist; dentist; and nurse
  2. Care of individual with mental or physical impairment
  3. Artificial limbs, aids and other devices and equipment
  4. Products required because of incontinence
  5. Eyeglasses
  6. Oxygen Tents
  7. Guide and hearing-eye dogs and other animals
  8. Bone marrow or organ transplants
  9. Renovations and alterations to a dwelling
  10. Rehabilitative therapy
  11. Preventive, diagnostic and other treatments
  12. Drugs, medicaments and other preparations or substances
  13. Dentures
  14. Other Medical Devices Including :
     (a) A wig made to order for an individual who has suffered abnormal hair loss because of disease, medical treatment or accident.
     (b) A needle or syringe designed to be used for the purpose of giving an injection.
     (c) A device or equipment, including a replacement part, designed exclusively for use by an individual suffering from a sever chronic respiratory ailment or a severe chronic immune system disregulation, but not including an air conditioner, humidifier, dehumidifier, heat pump or heat or air exchanger.
     (c.1) A air or water filter or purifier for use by an individual who is suffering from a sever chronic respiratory ailment or a severe chronic immune system disregulation to cope with or overcome that ailment or disregulation.
     (c.2) An electric or sealed combustion furnace acquired to replace a furnace that is neither an electric furnace nor a sealed combustion furnace, when the replacement is necessary solely because of an individual's sever chronic respiratory ailment or a sever chronic immune system disregulation.
     (d) A device or equipment designed to pace a monitor the heart of an individual who suffers from heart disease.
     (e) An orthopaedic shoe or boot or an insert for a shoe or boot made to order for and individual, in accordance with a prescription, to overcome a physical disability.
     (f) A power-operated guided chair installation, for an individual, that is designed to be used solely in a stairway.
     (g) A mechanical device or equipment designed to assist an individual to enter or leave a bathtub or shower or to get on or off a toilet.
     (h) A hospital bed, including any attachments to the bed prescribed for the patient.(i) A device designated to assist an individual in walking, when the individual has a mobility impairment.
     (j) An external breast prosthesis that is required because of a mastectomy.
     (k) A teletypewriter or similar device, including a telephone ringing indicator, that enables an individual who is deaf or mute to make and receive telephone calls. (This will include visual ringing indicators such as flashing lights, as well as acoustic couplers, and teletypewriters providing either printed or visual display screen communications. The individual may be required to provide a certificate from a practitioner to establish that such equipment was obtained to mitigate the effects of a hearing or speech disability. Additional equipment and accessories provided to others in order to make telephone communications possible between those other persons and the individual who is deaf or mute may also qualify.)
     (l) An optical Scanner or similar device designated to enable an individual who is blind to read print.
     (m) A power-operated lift or transportation equipment designated exclusively for use by, or for, an individual who is disabled to allow the individual access to different areas of a building or to assist the individual in gaining access to a vehicle or to place the individual 's wheelchair in or on a vehicle.
     (n) A device designated exclusively to enable an individual who has a mobility impairment to operate a vehicle.
     (o) A device or equipment, including a synthetic speech system, Braille printer and large print-on-screen device, designed exclusively for use by an individual who is blind, in operating a computer.
     (p) An electronic speech synthesizer that enables an individual who is mute to communicate by using a portable keyboard.
     (q) A device to decode special television signals to permit the script of a program to be visually displayed.
     (q.1) A visual or vibratory signalling device, including a visual fire alarm indicator, for an individual who has a hearing impairment.
     (r) A device designated to be attached to an infant diagnosed as being prone to sudden infant death syndrome in order to sound an alarm if the infant ceases to breathe.
     (s) An infusion pump, including disposable peripherals, used to treat diabetes or a device designated to enable an individual with diabetes to measure blood sugar level.
     (t) An electronic or computerized environmental control system designed exclusively for the use of an individual who has a severe and prolonged mobility restriction.
     (u) An extremity pump or elastic support hose designed exclusively to relieve swelling caused by chronic lymphedema.
     (v) An inductive coupling osteogenesis stimulator for treating non-union of fractures or aiding in bone fusion.

This listing is intended to be general rather than exhaustive. When in doubt, contact our office and a representative will be pleased to provide additional details as to eligibility.


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