List of More Eligible Expenditures

• Adjustable hospital bed
• Apparatus designed to assist walking where the individual has mobility impairment
• Apparatus that enables blind individuals to read print
• Apparatus that enables deaf persons to make and receive telephone calls
• Apparatus used by individuals suffering from chronic respiratory ailments

• External breast prosthesis
• Eye Glasses and Contact Lenses
• Heart monitors or pace makers
• Monitors attached to babies identified as being prone to sudden infant death syndrome
• Orthopedic shoes & Orthotics
• Oxygen tent

• Lift and transportation equipment designed to allow access to buildings, vehicles or to allow wheelchair access to a vehicle
• Pumps for diabetes
• Wigs if required as a result of disease or medical treatment

• Artificial eye or limb
• Artificial kidney machine, including installation & maintenance costs
• Brace for a limb or spine

• Catheters & diapers required by incontinent persons
• Colostomy & Ileostomy pads
• Crutches

• Rocking bed for victims of polio
• Wheelchair

• Ambulance charges
• Home Care Attendant (must be a non-relative)
• Prescription birth control pills
• Reasonable costs for modifying a home to accommodate a disabled person (e.g. wheelchair ramp, lifts, bath facilities.)
• Rehabilitative therapy, lip reading and sign language training for hearing impaired

• Animals trained to assist blind, deaf, or severely impaired persons, including the cost of care and maintenance of such animal
• Transportation costs to hospital or doctor's office to obtain services not otherwise available
• Reasonable expenses for transportation, meals and accommodation for a

patient and an accompanying attendant may be deductible if:

1. Equivalent medical services are not available locally;
2. The route traveled is reasonably direct;
3. Medical treatment is reasonable;
4. Distance travel is at least 80 kilometers.

• Health programs or health club fees
• Maternity clothes
• Medical expenses for which you are reimbursed from another plan
• Non-prescription birth control devices
• Scales for weighing food
• Toothpaste

• Special foods or beverages are not a deductible expense for tax purposes. (However, if prescribed food or beverage is taken to alleviate or treat an illness and is not nutritional, the expenditure may be allowed. A letter from a physician must accompany such claims.)
• Provincial Health care Premiums are not an eligible expenditure