What is Covered by a PHSP

The Brock Health Administration Private Health Services Plan (PHSP) is bound by the Canada Revenue Agency prescribed list of eligible services. This list is derived from Section 118.2 of the Income Tax Act of Canada. The text is available on the Canadian Legal Information Institute website. There is also an Income Tax Folio and a Simplified List. These are in increasing order of simplicity, meaning an Income Tax Folio does not have the force of law but is intended as CRA’s interpretation of income tax law. The Simplified List web page is a further simplification of the Income Tax Folio.

This is the same list of eligible services used for the Medical Expense Tax Credit for personal income tax. All PHSP providers must use the same list of eligible services. Brock Health Administration has summarized this list in short form below, but plan subscribers are reminded that the Income Tax Act of Canada is the source of record in the case of any disagreement in the interpretation.

The List of Eligible Services is quite comprehensive. Contact Brock Health Administration if you have any questions. email us at [email protected]

Dental Services

Crowns & Bridges Periodontal Gum Treatment
Dental X-Rays Oral Surgery
Dental Repair and Replacement Orthodontics
Examinations Root Canals
Extractions Straightening Teeth
Filling Teeth Veneers
Hygienist

Medical Services

Acupuncturist (qualified) Optometrist
Audiologist Orthodontist
Chiropodist Osteopath
Chiropractor Orthopedist
Christian Science Practitioner Pediatrician
Dental Hygienist Physician
Dental Mechanic Physiotherapist
Dentist Plastic Surgeon
Dermatologist Podiatrist
Dietician Practical Nurse
Gynecologist Psychiatrist
Massage Therapist Psychoanalyst
Naturopath Psychologist
Neurologist Radiologist
Nutritionist Registered Nurse
Obstetrician Speech Therapist
Oculist Surgeon
Occupational Therapist Therapist
Ophthalmologist Tutor for Impaired (if prescribed)
Optometrist

Prescribed Vision Care

Eye Glasses Eye Exams
Frames & Fittings Laser Eye Surgery
Contact Lenses

Laboratory Services

Blood Tests Spinal Fluid Tests
Cardiographs Stool Examination
Diagnostics Fees Urine Analyses
Metabolism Tests X-Ray Examination

Hospital Services

Anesthetist Use of Operating Room
Hospital Bills Vaccines
Oxygen Masks, Tent X-Ray Technician

Medications

All Prescription Drugs Oxygen
Birth Control Pills Vitamin B12 – for pernicious anemia
Chinese Medicine (if prescribed) Viagra (if prescribed)
Insulin or Substitutes Tapes or Tablets-for sugar content tests by Diabetics, if prescribed
Liver Extract – injectable for pernicious anemia

Prescribed Treatments

Alcoholism & Detox Treatments Nursing (by Registered Nurse)
Blood Transfusion Organ Transplants
Bone Marrow Transplants Out of country Medical Care
CAT Scans Pre-Natal, Post Natal Treatments
Diathermy Psychotherapy
Drug Addiction Therapy Radium Therapy
Electric Shock Treatments Speech Pathology or Audiology
Fertility Treatments Sterilizations
Healing Services Ultra-violet Ray Treatments
Hearing Aids Vasectomy
Hydrotherapy Whirlpool Baths
Insulin Treatments & Injections X-Ray Treatments
MRI Scans

Prescription Apparatus

An external breast prosthesis
Any device designed to assist walking where the individual has a mobility impairment
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 ailment or a severe chronic immune system disregulation
Electronic or computerized environmental control systems for individuals with severe and prolonged mobility restrictions
Electronic speech synthesizers for mute individuals
Equipment that enables 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)
Heart monitors or pace makers
Hospital beds, if required in home
Inductive coupling osteogenesis stimulator
Infusion pumps for Diabetics, including peripherals
Monitors attached to babies identified as being prone to Sudden Infant Death Syndrome (SIDS)
Optical scanners or similar devices for a blind individual to enable him/her to read print
Orthopedic shoes or boots
Orthotics
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
Swelling Syringes
Television closed captioning decoders
Wigs if required as a result of disease, accident, or medical treatment

Other Expenses

Ambulance Charges
Any apparatus or material, paid to a doctor, nurse or hospital
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
Crutches
Fees for Private Health Services Plan (PHSP)
Fees or premiums for non government Health Insurance Plans (such as Blue Cross or Green Shield)
Hearing aid
Hernia Truss
Home maker service – Canadian Red Cross
Home care – Victorian Order of Nurses
Hydraulic wheelchair lifts for a vehicle
Illestomy pads
Incremental cost of gluten free food products for celiac disease
Iron lung
Laryngeal speaking aid
Moving expenses to a more accessible residence for mobility impaired – up to $2000
Reasonable costs for adapting a residence to accommodate a disabled person (e.g. wheelchair ramp, lifts, bath facilities, driveway, new construction)
Rehabilitative therapy, Lip reading and sign language training
Rocking bed for Polio victim
Sign language interpreter
Specially trained animals to assist blind, deaf, or severely impaired persons, including the cost of its care and maintenance
Spinal Brace
Transportation, meals and accommodations. Reasonable expenses for meals, accommodation and travel costs for patient and accompanying attendant may be deductible if:
1. Equivalent medical services are not available locally;
2. The route traveled is reasonably direct;
3. Medical treatment is reasonable and distance traveled is at least 80 kilometres
Transportation costs to a hospital, clinic or doctor’s office to obtain services not otherwise available
Van modifications – adapted to transport a wheelchair to a maximum of $5000 or 20% of the value
Wheelchair

Not Covered

Acupuncture treatments if they are not performed by a licensed practitioner
Antiseptic diaper service
Birth control devices (non prescription)
Botox injections
Health programs offered by resort hotels, health clubs
Illegal operations, treatment or drugs
Maternity clothes
Medical expenses for which you are reimbursed or are entitled to be reimbursed from other plans
Payments to a municipality where the municipality employed a doctor to provide medical services to the residents of the municipality
Plastic surgery (for cosmetic purposes)
Provincial Health Care Premiums
Scales for weighing food
Special foods or beverages are not deductible expense for tax purposes. However, if said food or beverages are taken to alleviate or treat an illness and not nutritional, they may be allowed. Such claims must be accompanied by a letter from a medical doctor
Teeth whitening
Toothpaste