The following list shows a broad range of medical and dental expenses covered under Canada Insurance Plan Canada Insurance Plan plan. This list includes but is not limited to the following:

For additional information, please refer to the Canadian Income Tax Act Section 118.2 or go to Revenue Canada’s (CRA) website for IT Bulletin IT519R2.

MEDICAL PRACTITIONERS:

Acupuncturist Anesthetist Chiropractor Dentist Dermatologist Gynecologist

Homeopath Naturopath Neurologist Masseur Obstetrician Optician

Ophthalmologist Optometrist Orthopedist Osteopath Pediatrician Physician

Psychiatrist Psychologist Physiotherapist Nurse Speech Therapist Surgeon

MEDICINE & MEDICAL TREATMENT

Alcoholism Birth Control Pills Blood Tests Cardiographs Contact Lenses Contraceptives Crutches

Guide Dog Hearing Aids Fertility Drugs Hydrotherapy Insulin Treatment Lab Tests Laser Eye Surgery

Metabolism tests Post-natal Care Pre-natal Care Radium therapy Private hospital room Prescription drugs

Spinal Fluid test Splints Sterilization Vaccines Vasectomy Vitamins* Viagra*

DENTAL TREATMENT

Braces Crowns Bridges

Dental X Rays Dentures Extractions

Fluoridation Oral Surgery Gum Treatment

Root Canal Fillings Examinations

OTHER EXPENDITURES:

Artificial eye Artificial limbs Bathroom aids* Diathermy* Diagnostic Fees Diabetic supplies*

Cat Scan MRI Eye Glasses Oxygen Equipment Kidney machine

Hearing impaired equipment Heart monitor* Needle & Syringe* Pacemaker

Wheelchair X Rays Transportation relative to healthcare Walking aid*

* requires prescription

Note: If you have any questionable expenses not listed on the CRA website, Canada Insurance Plan . recommends contacting your Tax Advisor.

The general guiding principle for eligibility is that treatment must be conducted for medical reasons, and not for cosmetic purposes. Procedures covered under traditional employee benefits would be covered under Canada Insurance Plan at 100%.

Other less conventional expenses that would not typically be covered under a traditional benefits plan would be covered under Canada Insurance Plan .