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Unlike
insurance plans, which try to limit coverage,
MedicalTAX inc.'s Private Health Services Plan (PHSP)
attempts to acknowledge every available health, medical,
and dental expense you might need.
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MedicalTAX
inc. permits all allowable expenses that
qualify as medical expenses, pursuant to section 118.2(2)
of the Canadian
Income
Tax Act, to be eligible as an expense.
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Professional
Services ::
- Acupuncturist
(if a qualified medical practitioner)
- Chiropodist
- Chiropractor
- see Back
and Body Health
- Christian
Science Practitioner
- Dental
Hygienist (if
authorized to practice under provincial law)
- Dental
Mechanic
(for the making or repairing
of a complete upper or lower denture)
- Dentist
- Dermatologist
- Dietician
- Gynecologist
- Neurologist
- Naturopathic
Specialist
- Obstetrician
- Oculist
- Occupational
Therapist (a member of the
Canadian Association of Occupational Therapists)
- Optician
- Optometrist
- Orthopedist
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- Osteopath
- Out
of Country Medical Care (including
reasonable travel, lodging and meal
expenses for patient and travelling
companion)
- Pediatrician
- Physician
- Physiotherapist
- Plastic
Surgeon
- Podiatrist
- Practical
Nurse (medical services only)
- Psychiatrist
- Psychoanalyst
- Psychologist
(if licensed by province
to provide therapy or rehabilitation)
- Professional
Tutor, for a patient with a
learning disability
- Therapist
- Registered
Nurse
- Surgeon
- Speech
Therapist (pathological or
audio impairments only)
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Laboratory
Examinations and Tests ::
- Blood
tests
- Cardiographs
- Metabolism
tests - see Peak
Power
- Spinal
Fluid tests
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- Stool
Examinations
- Urine
Analyses
- X-ray
Examinations
- MRI
and CT scans - see Mayfair
Diagnostics
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Dental
Services ::
- Dental
x-rays
- Dentures
- Examinations
- Extracting
teeth
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- Filling
teeth
- Gum
treatment
- Oral
Surgery (ie. root canal, etc.)
- Straightening
teeth (braces, etc.)
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Hospital
Services ::
- Anesthetist
- Hospital
bills
- Oxygen
masks, tent
- Use
of operating room
- Vaccines
- X-ray
technician
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Medicines
::
- Cost
of prescriptions
- Insulin
or substitutes
- Tapes
or tablets for sugar content tests by
diabetics, if the procedure has been required by
a physician
- Oxygen
- Liver
extract - injectible for pernicious anemia
- Vitamin
B12 - for pernicious anemia
- Any
medicine or drug purchased by you, your spouse or
a dependant, as prescribed by a medical practitioner
or dentist and as recorded by a licensed pharmacist
- Apparatus
and materials (and repairs
thereto and replacement batteries)
- Artificial
eye
- Artificial
kidney machine, including reasonable installation,
home alteration and operating costs
- Artificial
limb
- Blood
sugar level measuring devices for diabetics
- Brace
for limb
- Diapers,
disposable briefs, catheters, catheter trays, tubing,
or other products required by persons who are incontinent
by virtue of illness, injury, or affliction
- Colostomy
pads
- Contact
lenses - prescribed
- Crutches
- Eye
glasses - prescribed
- Heart
monitoring or pacing devices
- Hospital
bed if required at home
- Infusion
pumps, including disposable peripherals, used in
treatment of diabetes
- Iron
lung
- Iliostomy
pads
- Laryngeal
speaking aid
- Needles
and syringes
- Orthopaedic
shoes and boots
- Oxygen
tent and equipment
- Rocking
bed for polio
- Spinal
brace
- Truss
for hernia
- Wheelchair
- Wigs
made for individuals who have suffered abnormal
hair loss owing to disease, accident or medical
treatment
- Any
apparatus or material where payment was made directly
to doctor, dentist, nurse or hospital
- Any
device including replacement parts designed exclusively
for use by an individual who is suffering from a
chronic respiratory ailment or a severe chronic
immune system dysregulation
- Air
or water filter or purifier for use by an individual
who is suffering from severe chronic respiratory
ailment or a severe chronic immune system dysregulation
to cope with or overcome that ailment or dysregulation
- Electric
or sealed combustion furnace acquired to replace
a furnace that is neither an electric furnace nor
a sealed combustion furnace, where replacement is
necessary solely because of a severe chronic respiratory
ailment or a severe chronic immune system dysregulation
- 50%
of the cost of an air conditioner prescribed by
a medical practitioner for an individual with a
severe chronic ailment, disease or disorder, to
a limit of $1,000
- Any
power-operated guided chair installation to be used
solely in a stairway
- Power-operated
lifts or transportation equipment designed exclusively
for use by or for a disabled individual to allow
the individual access to different areas of a building
or to assist the individual to gain access to a
vehicle or to place wheelchair in or on a vehicle
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- Reasonable
expenses relating to renovations or alterations
to a dwelling of a patient who lacks normal physical
development or has a severe and prolonged mobility
impairment (one that may be
expected to last 12 months or more), to enable the
patient to gain access to, or to be mobile or functional
within the dwelling
- Reasonable
incremental costs relating to the construction of
the principle residence of a patient who lacks normal
physical development or has a severe and prolonged
mobililty impairment (one
that may be expected to last 12 months or more),
incurred to enable the patient to gain access to,
or to be mobile or functional within the dwelling
- Reasonable
expenses relating to alterations to the driveway
of the principal place of residence of a patient
who has a severe and prolonged mobility impairment,
to facilitate the patient's access to a bus
- Reasonable
moving expenses (not to exceed
$2,000) of a patient who lacks normal physical development
or has a severe and prolonged mobility impairment
if incurred for moving to a dwelling more accessible
by the patient or in which the patient is more mobile
and functional; (restricted
by the rules governing deduction of moving expenses)
- Any
device designed to assist a person to enter or leave
a bathtub or shower, or to get on or off a toilet
- Devices
designed to assist walking where the individual
has a mobility impairment
- Devices
designed exclusively to enable an individual with
a mobility impairment to operate a vehicle
- The
lesser of $5,000 and 20% of the cost of a van (minus
any portion of the cost for which credit is claimed
under the rule above) that, at the time of acquisition
or within six months thereafter, has been adapted
for the transportation of the patient, who must
require the use of a wheelchair
- An
external breast prosthesis that is required because
of a mastectomy
- 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
- Television
closed caption decoders for the deaf
- Sign
language interpretation services, where the payment
is made to a person engaged in the business of providing
such services on behalf of a patient who has a speech
or hearing impairment
- Electronic
speech synthesizers
- Optical
scanners or similar devices to be used by a blind
individual to read print
- Synthetic
speech systems, braille printers and large print-on-screen
devices that enable blind persons to use computers
- Monitors
which can be attached to babies identified as being
prone to sudden infant death syndrome and which
sound an alarm when the baby stops breathing
- Electronic
or computerized environmental control systems designed
exclusively for the use of an individual with severe
and prolonged mobility restrictions
- Extremity
pumps or elastic support hose designed exclusively
to reduce swelling caused by lymphedema
- Inductive
coupling ostergenesis stimulator for treating non-union
of fractures or aiding in bone fusion
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Medical
Treatments - if prescribed ::
- Blood
transfusion
- Diathermy
- Electric
shock treatments
- Healing
services
- Hydrotherapy
- Injections
- Insulin
treatments
- Nursing
(by registered nurse)
- Pre-natal;
post-natal treatments
- Psychotherapy
- Radium
therapy
- Speech
pathology or audiology
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- Transplants:
for 1988 and later years, on behalf of a patient
who requires a bone marrow or organ transplant,
the reasonable costs of locating a compatible donor
and arranging for the transplant, including legal
fees and insurance premiums; and reasonable travelling,
board and lodging expenses for the donor and a companion
as well as the recipient and a companion incurred
in respect of the transplant
- Ultra-violet
ray treatments
- X-ray
treatments
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Miscellaneous
::
- Ambulance
charges - to and from hospital
- Transportation
costs - to or from hospital, clinic or doctor's
office to obtain services not otherwise available
nearer to home
- Canadian
Red Cross - Home Maker Service
- Prescription
birth control pills
- Victorian
Order of Nurses - home care
- Premium
paid to a non-government medical hospital care plan
- Reasonable
expenses relating to rehabilitative therapy, including
training in lip reading and sign language, if incurred
to adjust for the patient's loss of hearing or speech
- Reasonable
expenses (other than amounts
paid to your spouse or to a person under 18) to
train you or a person related to you if the training
relates to the physical or mental infirmity of a
person who is related to you and is either (i) a
member of your household or (ii) dependent on you
for support
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- The
cost of an animal specially trained to assist a
person who is blind, deaf, or severely impaired
in the use of arms or legs. In addition to the cost
of the animal, its care and maintenance are eligible
expenses, as are travel expenses to a training facility
to learn how to handle the animal, and, if full-time
attendance at the training facility is required,
reasonable board and lodging incurred in the full-time
attendance. Note that prior to 1990 this provision
was limited to expenses for guide dogs for the blind
and deaf
- Hydraulic
wheelchair lifts for a vehicle prescribed by a qualified
medical practitioner
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ALLOWABLE
EXPENSES ARE AS FOLLOWS :
- Insurance premiums.
- Premiums
that employees, or their spouses and family
members pay towards Extended Health and Dental
Plans.
- Provincial Health Care premiums are NOT
an eligible
expense. |
Visit
the Canada Revenue Agency's Medical Expense and Disability
Tax Credits and Attendant Care Expense Deduction page
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Get
the free ADOBE ACROBAT READER
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