Health Spending Account (HSA)

The health spending account provides for the reimbursement of medical and dental care expenses that you would normally have had to pay. It is comparable to a bank account because it operates according to a system of credits and debits. As long as the balance is sufficient to cover a claim, the expenses associated with an eligible expenditure are reimbursed, and the health spending account is debited accordingly.

What claims are eligible?

A member may submit a claim for expenses incurred for himself, his spouse and any dependent for whom he requests a tax deduction during the year in which the expenses are incurred.

What medical expenses are eligible?

	expenses that are not covered by the medical and dental care plans (deductible and coinsurance), amounts exceeding the maximum amounts provided for under the plan, etc);
	expenses that are not covered by any other group, provincial or private insurance plan;
	expenses designated as eligible medical expenses under the Income Tax Act and Regulations, as amended, as well as the Interpretation Bulletins