QUALIFYING MEDICAL EXPENSES & …

                    QUALIFYING MEDICAL EXPENSES &
                       ELIGIBLE EXPENDITURES
MEDICAL PROFESSIONALS
A medical practitioner encompasses a broad range of individuals in the medical profession who
are authorized to practice in accordance with the laws of the province and certified to the
practitioners governing body, including but not limited to the following:

Acupuncturist            Gynecologist                Optometrist                Podiatrist
All Optical Services     Massage Therapist           Orthodontist               Practical Nurse       (For
                                                                                medical service)
Chiropodist              Naturopath                  Osteopath                  Psychiatrist
Chiropractor             Neurologist                 Orthopedist                Psychoanalyst
Christian Science        Obstetrician                Pediatrician               Psychologist
Practitioner
Dental Mechanic          Oculist                     Physician                  Registered Nurse
Dentist                  Ophthalmologist             Physiotherapist            Speech Therapist
Dermatologist            Optician                    Plastic Surgeon            Surgeon

HOSPITAL SERVICES

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

MEDICATION

Any non-prescription medicines     All Prescription Drugs              Oxygen
(over the counter) prescribed by   Liver Extract - injectable for      Vitamin B12 ­ for pernicious
a qualified medical practitioner   pernicious anemia                   anemia
and recorded by a licensed         Tapes or Tablets - for sugar        Insulin or Substitutes
pharmacist                         content tests by diabetics, if
                                   prescribed

PRESCRIBED MEDICAL TREATMENTS

Blood Transfusion        Healing Services            Psychotherapy              X-Ray Treatments
Bone Marrow or           Hydrotherapy                Radium Therapy             Insulin Treatments
Organ Transplant
Injections               Speech Pathology or         Diathermy                  Nursing (by
                         Audiology                                              Registered Nurse)
Ultra-violet Ray         Electric Shock              Pre-Natal, Post Natal      Whirlpool Baths
Treatments               Treatments                  Treatments
PRESCRIBED MEDICAL DEVICES AND EQUIPMENT

An external breast prosthesis        Inductive coupling                  Any device designed to assist
                                     osteogenesis stimulator             walking where the individual
                                                                         has a mobility impairment
Infusion pumps for diabetics,        Devices used by individuals         Monitors attached to babies
including peripherals                suffering from a chronic            identified as being prone to
                                     respiratory aliment or a severe     sudden infant death syndrome
                                     chronic immune system
                                     deregulation
Devices designed to assist a         Optical scanners or similar         Devices designed to enable
person to use bathtubs               devices for a blind individual to   individuals with a mobility
showers or toilets                   enable him/her to read print        impairment to operate a vehicle
Orthopedic shoes or boots            Syringes                            Oxygen Tent
Equipment that enable deaf or        Electronic or computerized          Power operated guided lifts and
mute persons to make and             environment control systems         transportation equipment
receive telephone call including     for individuals with severe         designed to access to buildings,
visual ringing indicators            prolonged mobility restrictions     vehicles, or to allow wheelchair
acoustic coupler, teletyping,                                            access to a vehicle
which makes telephone
communication possible with
other persons
Power operated guided chair          Electronic speech                   Extremity pumps or elastic
installation for stairways           synthesizers for mute               support hose to reduce lymph
                                     individuals                         edema swelling
Synthetic speech systems, Braille    Wigs if required as a result of     Television closed captioning
printers and large print-on-screen   disease, accident or medical        decoders
device's that enable blind           treatment
persons to utilize computers
Contact Lenses                       Eye Glasses                         Hospital beds, if required in
                                                                         home
Heat Monitors or pace makers

OTHER MATERIALS & APPARATUS THAT DON'T REQUIRE A PRESCRIPTION

Any apparatus or material, paid to a doctor,           Colostomy pads
nurse or hospital
Any device to aid the hearing of a deaf person         Crutches
including bone conduction telephone receivers,
extra loud audible signals and devices to permit
volume adjustment of telephone equipment
above
normal levels                                          Hernia Truss
Artificial Eye                                         Illestomy pads
Artificial kidney machine, including installation,     Iron Lung
operating costs
Artificial Limb                                        Laryngeal speaking aid
Blood sugar level measuring devices for                Wheel Chair
diabetes
Brace for a limb                                       Spinal Brace
ALL DENTAL SERVICES

Dental X-rays                       Extracting Teeth                      Oral Surgery (e.g. Root canal)
Denture Repairs &                   Filling Teeth                         Straightening Teeth (e.g.
Replacement                                                               brace)
Examinations                        Gum Treatment                         Cosmetic Procedures

LABORATORY EXAMINATION AND TESTS

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

OTHER EXPENDITURES

Ambulance Charges                                      Transportation cost-to hospital, clinic or doctor's
                                                       office to obtain services not otherwise available
Home Maker Service and Home Care (attendant            Transportation, meals and accommodations
must be a non-relative)                                (reasonable expenses for meals, accommodation
Prescription Birth Control Pills                       and travel costs for patient and an accompanying
Reasonable costs for adapting a residence to           attendant may be deductible if; 1. equivalent
accommodate a disabled person (e.g. wheelchair         medical services are not available locally; 2. The
ramp, lifts, bath facilities)                          route traveled is reasonably direct; 3. Medical
Rehabilitative therapy, lip reading and sign           treatment is reasonable and distance is at least
language training                                      80 kilometers)
Specially trained animals to assist the blind, deaf,
for severely impaired persons, including the cost
of its care and maintenance

EXPENSES THAT DO NOT QUALIFY

Acupuncture treatments if they are not performed       Health programs offered by resort hotels, health
by a licensed physician                                clubs
Wigs-unless made to order for individuals who          Payments to a municipality where the
have suffered abnormal hair loss owing to              municipality employed a doctor to provide
disease, medical treatment, or accident                medical services to the residents of the
                                                       municipality
Antiseptic diaper service                              Scales for weighing food
Air conditioners, humidifiers, dehumidifiers or air    Special food or beverages are not a deductible
cleaners                                               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
Illegal operations, treatment or drugs                 Tooth paste
Maternity clothes                                      (Non prescription) birth control devices
Medical expenses for which you are reimbursed          IMPORTANT-Provincial Health Care Premiums
or are entitled to be reimbursed from other plans      ARE NOT eligible expenditures

                CustomCare PHSP - For Canadian Small Businesses
                         #301, 222 58th Ave SW, Calgary, AB, T2H 2S3
      Phone: (403) 640-6620 Fax: (403) 252-3020 Across Canada Toll-free: 1-866-820-2188
             Email: info@customcare.ca or on the web at http://www.customcare.ca