Are payments to provincial and territorial health plans qualified for tax credit?

Payments made for following provincial and territorial health plans are not qualified for medical expense tax credit:


  • Alberta Health Care Insurance Plan 
  • Manitoba Health Plan 
  • Medical Services Plan of British Columbia 
  • New Brunswick Medicare Division of Provincial Department of Health 
  • Newfoundland Medical Care Plan 
  • Northwest Territories Health Insurance Services Agency of Territorial Government 
  • Nova Scotia Medical Services Insurance 
  • Ontario Health Insurance Plan 
  • Prince Edward Island Health Services Payment Plan 
  • Quebec Health Insurance Board (including payments made to the Health Services Fund) 
  • Saskatchewan Medical Care Insurance Plan 
  • Yukon Territorial Insurance Commission

A list of expenses not eligible for medical expense tax credit

Are cosmetic procedures tax deductible

Additional information