Eligible expenses

Eligible expenses for a Health Spending Account

A Health Spending Account is an amount of money deposited by IKEA that can be used to reimburse expenses that qualify as medical expenses under Canada’s Income Tax Act. You will be able to use this account for eligible expenses incurred by you, your spouse and dependent children. In addition to eligible medical expenses, you can also use your HSA for the reimbursement of any coinsurance and amounts in excess of benefit maximums under your plan.

The HSA is non-taxable. However, for Co-workers who reside in Quebec, the amounts reimbursed from the Health Spending Account are considered a taxable benefit on your provincial tax return only. IKEA will be issuing tax receipts to confirm the taxable benefit.

This list is subject to any changes that are made to the list of items qualifying as medical expenses under the Income Tax Act (Canada).

For more information on what is an eligible expense under the Health Care Spending Account, contact us or visit the Canada Revenue Agency website at http://www.cra-arc.gc.ca/.

 

Category of expenses

Must be prescribed by a licensed medical practitioner or dentist and dispensed by a pharmacist

  • Drugs, medications or other preparations or substances
  • Insulin, test tape or test tablets
  • Smoking Cessation drugs
  • Needles and syringes
  • Vaccines
  • Premiums paid to a Private Health Plan

Must be prescribed by a medical practitioner

  • Eye Examinations
  • Eyeglasses
  • Contact lenses
  • Laser eye surgery

Must be licensed to practise in the province where the service is provided

  • Acupuncturist
  • Athletic therapist
  • Audiologist
  • Chiropodist
  • Chiropractor
  • Dental hygienist
  • Dentist
  • Dieticians
  • Naturopath
  • Homeopath
  • Kinesiologist
  • Kinesitherapist
  • Massage therapist
  • Occupational therapist
  • Optometrist
  • Orthotherapist
  • Osteopath
  • Personal care worker
  • Physical rehab
  • Physiotherapist
  • Podiatrist
  • Psychiatrist
  • Psychoanalyst
  • Psychologist
  • Psychotherapist
  • Registered clinical counsellor
  • Registered nurse
  • Social worker
  • Speech therapist

  • Remuneration of a full-time attendant, or full-time care in a nursing home, of a patient who has a severe/prolonged mental or physical impairment. Condition must be certified by a medical practitioner.
  • Remuneration of a full-time attendant if the patient lives independently (e.g. in his or her home) and is dependent on others due to physical or mental infirmity. Condition must be certified by a medical practitioner.

  • Payments to a public or licensed private hospital
  • Payments to a nursing home for the full-time care of a patient who is dependent on others due to mental infirmity
  • Payments to a special school, institution or other place for care and training of a mentally or physically impaired individual. An appropriately qualified person must certify the individual requires the equipment, facilities or personnel

Must be prescribed by a healthcare professional

  • Air conditioners required for sever chronic illness, disease or disorder
  • Artificial eyes and limbs
  • Artificial kidney machines
  • Blood transfusion fees
  • Breast Prosthesis
  • Crutches
  • Diabetic supplies
  • Hearing aid devices
  • Ileostomy or colostomy pads
  • Laryngeal speaking aids
  • Limb braces
  • Oxygen tent or equipment
  • Physician fees
  • Products required for incontinence caused by illness, injury or affliction, such as diapers, disposable briefs, catheters, catheter trays and tubing
  • Rocking bed for poliomyelitis victims
  • Spinal braces
  • Truss for a hernia
  • Walker
  • Wheelchairs

Diagnostic, laboratory and radiological procedures or services used for maintaining health, preventing disease or assisting in diagnosis or treatment, when prescribed by a medical practitioner.

Reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the patient's hearing or speech loss.

  • Transportation of a patient by ambulance to or from a public or licensed private hospital.
  • Transportation costs to transfer a patient and one additional person (if necessary) to receive medical services, if conditions for transportation expenses are satisfied and the distance travelled is at least 40km.
  • Reasonable expenses for meals and accommodation for the patient and, if required, the accompanying individual, if conditions for transportation expenses are satisfied and the distance travelled is at least 80km.

Eligible expenses for a Wellness Spending Account

A Wellness Spending Account (WSA) is an amount of money deposited by IKEA that can be used to reimburse a variety of wellness-related activities to maintain and improve your health. Claims paid from the WSA are considered taxable.

 

Category of expenses

  • Hobby, general interest, outdoor activities
  • Educational fees, tuition fees, books
  • Training, classes, tutoring, language, first aid, CPR
  • Professional designation, membership fees, dues
  • Personal computer and accessories
  • Music equipment
  • Cell phones, tablets and e-readers

  • Elder care
  • Caregiver support programs and services
  • Homecare assistance services and products
  • Child care expenses

  • Fitness and sports equipment
  • Bicycle (manual)
  • Heart rate monitor fitness/sport
  • Athletic, sportswear and accessories
  • Wii Fit or Xbox, PlayStation fitness (excluding entertainment system)
  • Fishing equipment

  • Recreational program, class, team registration fees
  • Personal training, consultation
  • Club, resort and park annual membership
  • Recreational and individual event pass, registration or fee
  • Gym, fitness centre and pool annual membership

  • Smoking cessation program
  • Safety equipment
  • Health assessment
  • Weight loss program (excluding food)
  • Nutritional counseling
  • Vitamins, supplements, natural products
  • Essential oils, skin care, natural remedies, stress relief products
  • Maternity services
  • Stress management programs
  • Medical tests
  • Alternative health practitioners
  • Holistic health practitioners
  • Gender affirmation
  • Fertility treatment

  • Legal assistance
  • Financial services

Teeth and denture cleaning supplies

  • Toothbrushes, floss and toothpaste
  • Denture cleaners and adhesives

Teeth whitening and whitening supplies

  • Teeth whitening
  • Whitening strips

Home bleaching kits

Public transportation fees and tolls

  • Eye examination
  • Eyeglasses
  • Contact lenses
  • Laser vision correction

  • Psychologist
  • Social worker

Drug expenses

  • Travel and hotel expenses
  • All-inclusive resort stay
  • Spa treatments
  • Car rental
  • Pet care expenses (excluding food)
  • Physician fees
  • Medical equipment

  • Indigenous traditional healing practices (ceremonies, healing retreats, traditional medicines and alternative therapies)
  • Aromatherapy
  • Craniosacral therapy
  • Reflexology
  • Therapeutic touch
  • Art therapy
  • Hypnosis
  • Yoga
  • Meditation
  • Reiki
  • Chakras