The following chart shows the references in Canada’s Tax Act that allow for a Private Health Services Plan such as OMBAS.
In addition to Ontario’s OHIP provision the government has provided that all incorporated businesses and businesses with at least one arm’s length employee (an employee who works at least 24 hours per week and is paid according to the law) can claim additional health care expenses that are not covered under OHIP.
Note that qualifying medical expenses are determined via who provides them and not by the expense itself. So, when a service is provided by a member of one of the following groups then it is a qualifying expense. A qualified medical practitioner must be a member of an Ontario Health Regulatory College or a legislated health profession in Ontario.
|Canadian Revenue Agency, CRA/ Income Tax Act|
|Relevant Sections of Income Tax Act|
|(medical expenses)||(private health services plans)||(interpretation bulletins)||(advanced tax rulings)||(2) References to Medical Practitioners|
Regulated Health Professions Act
Drugless Practitioners Act
|Ontario’s Health Regulatory Colleges||Naturopathic Doctors|
At OMBAS medical expenses are covered as long as they fall under the appropriate Federal or Provincial legislation. In most cases, this means services provided by qualified medical practitioners. CRA states ” For purposes of the medical expense and disability tax credits under sections 118.2 and 118.3, subsection 118.4(2) provides that a reference to a medical practitioner, dentist, pharmacist, nurse or optometrist means a person who is authorized to practice as such according to the following laws:
(a) for a service rendered to an individual, the laws of the jurisdiction in which the service is rendered;
(b) for a certificate issued for an individual, the laws of the jurisdiction in which the individual resides or of a province; and
(c) for a prescription issued to an individual, the laws of the jurisdiction in which the individual resides, of a province or of the jurisdiction in which the prescription is filled. It is widely held that a qualified medical practitioner in Ontario is a member of one of the Ontario Health Regulatory Colleges.
The following list covers the various Colleges which basically covers the services that OMBAS will reimburse you for :
- Audiology & Speech Language Pathologist
- Chiropodists / Podiatrists
- Dental Hygienist
- Dental Surgeon
- Dental Technologist
- Registered Massage Therapist
- Respiratory Therapist
- Medical Radiation Technologist
- Naturopathic Doctor
- Registered Nurse
- Registered Practical Nurse
- Occupational Therapist
- Physician and Surgeon
- Traditional Chinese Medical Practitioners
Detailed document on what is covered (122KB PDF)
Glossary of Medical Practitioners
Please call us if you have specific questions. We would be happy to help.