本帖最后由 Frank 于 2014-4-1 10:04 编辑
从下面的政府网站链接及内容看，1，如果你购买了私人保险，而没有公司或机构为你支付那个保险金额，应该是可以算做医疗支出的；
2，政府的医疗保险月费，不能算作医疗支出；
3，很多OTC的物品不能算；
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/ntllwbl-eng.html
[size=1em]Which medical expenses are not eligible? There are a number of expenses that are commonly claimed as medical expenses in error. The expenses you cannot claim include the following:
- athletic or fitness club fees;
- birth control devices (non-prescription);
- blood pressure monitors;
- cosmetic surgery - expenses for purely cosmetic procedures including any related services and other expenses such as travel, incurred after March 4, 2010,cannot be claimed as medical expenses. Both surgical and non-surgical procedures purely aimed at enhancing one's appearance are not eligible. These non-eligible expenses include the following:
- liposuction;
- hair replacement procedures;
- filler injections (for removal of wrinkles);
- teeth whitening.
An expense, including those identified above, may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. - diaper services;
- health plan premiums paid by an employer and not included in your income;
- health programs;
- organic food;
- over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner;
- personal response systems such as Lifeline and Health Line Services;
- the following provincial and territorial plans:
- 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; or
- travel expenses for which you can get reimbursed.
关于哪些医疗开支可以申报，这里有一个非常详细的说明：
http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c1-eng.html
其中提到：
Premiums paid to a private health services plan (PHSP)1.133 Subject to the exception discussed at ¶1.135, paragraph 118.2(2)(q) provides that any premium, contribution or other consideration (including GST, PST, HST and premium taxes) that an individual has paid to a PHSP for that individual, the individual’s spouse or common–law partner, or a member of the household with whom the individual is connected by blood relationship, marriage, common–law partnership or adoption may be an eligible medical expense. See Interpretation Bulletin IT‑339R2 for more information on PHSPs.
1.134 Premiums, contributions or other consideration paid to provincial medical or hospitalization insurance plans are not eligible medical expenses.
1.135 To the extent premiums, contributions or other consideration paid to a PHSP are deducted under subsection 20.01(1) in computing an individual’s income for any tax year from a business carried on by the individual, the amounts are not deductible underparagraph 118.2(2)(q).
自己，配偶及血缘关系的家庭成员购买的私人保险可以申报；
如果那些开支已经做为某些生意的开支里申报过了，就不能再次申报了。 | 
发表于 2014-3-18 06:57:24
楼主
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