Employers can select Health and/or Dental plans for Employees,
and Annual Maximum Health Spending Account Limits applicable,
for Health and/or Dental benefits allowed under Tax Act and CRA
Income Tax Interpretation Bulletin IT-519R2, incl. the following:

Health Care

Hospitals and Convalescent Care
Chronic and Palliative Care Facilities
Drug and Alcohol Rehabilitation Facilities
Physical and Psychiatric Rehabilitation Facilities
when provided by Public or licensed Private Facilities
Charges for Accommodation or Out-Patient Care.
Charges for medically necessary Services or Supplies.

Mental or Physical Impairment or Infirmity
when prescribed/certified by a medical Practitioner
Charges for Full-time Care in a licensed Nursing Home.
Charges for Care and/or Training at a School or Institution.
Charges for Part-time or Full-time in home Attendant Care.
Charges for Guide and Hearing Dogs and other animals.
Charges for Renovations or Alterations to a dwelling.

Health Practitioners
registered with the applicable professional college 
and authorized to practice in the province or jurisdiction,
incl. the following Ontario Regulated Health Professions 
Charges by a Acupuncturist,
Charges by a Audiologist or Speech/Language Pathologist,
Charges by a Chiropodist or Podiatrist, Chiropractor, or Dietician,
Charges by a Massage Therapist, Midwife, Naturopath, or a Nurse,
Charges by a Occupational Therapist, Optician, or an Optometrist,
Charges by a Pharmacist, Physician, Surgeon, or Physiotherapist,
Charges by a Psychologist (including practice of psychotherapy),
Charges by a Radiation Technologist, or Respiratory Therapist,
Charges by a Traditional Chinese Medical Practitioner.

Private Duty Nursing Care
Charges by a Registered Graduate Nurse, Certified Nursing Assistant,
Registered Nursing Assistant, Licensed Practical Nurse or VON Member.

Prescription Drugs and Medicines
Charges for Drugs, Serums, Vaccines, other preparations or substances, for
Diagnosis, Treatment or Prevention, of
Disease, Disorder, Abnormal Physical State, or the Symptoms thereof, or
Restoring, Correcting or Modifying an Organic Function, and
that can lawfully be acquired for use by the patient, only if 
prescribed by a Health Practitioner or Dentist, and
recorded by a registered Pharmacist.

Prescribed Drugs and Medicines
Charges for Insulin or Oxygen,
Liver Extract or Vitamin B¹², injectable for Pernicious Anaemia,
Prescribed by a medical Practitioner.

Ambulance Services
Charges for ground or air ambulance services, including where medically
necessary the fare of one person as an attendant, when being transported
from the place of injury or sickness to the nearest Hospital where treatment
is available, or from such Hospital to a Convalescent Hospital.

Non-durable Supplies
Charges for Ostomy supplies.
Charges for Diabetic supplies.
Charges for Oxygen, Anaesthetic, Blood and Blood Products.
Charges for other prescribed Non-durable Supplies.

Durable Supplies
Charges for Crutches, Splints and Casts.
Charges for Trusses and Orthopaedic Braces.
Charges for Orthopaedic Shoes and Foot Appliances.
Charges for other prescribed Durable Supplies.

Durable Equipment
Charges for Hearing Aids.
Charges for Wheelchairs and Hospital Type Beds.
Charges for Artificial Eyes, Limbs, other non-dental Prostheses.
Charges for other prescribed Durable Equipment.

Laboratory Tests and Examinations
Charges for Laboratory Tests, Analysis and X-Ray Examinations.

Out-of-Province and Out-of-Country
Charges for medical treatment on an Emergency basis.
Charges for medical treatment not available within the Province.
Charges for medical treatment not available within Canada.

Vision Care

Examinations, Lenses, Frames
Charges for Examinations by an Optician, Optometrist or Ophthalmologist.
Charges for Prescribed Lenses, Lenses and Frames or Contact Lenses.

Surgical Treatment
Charges for Surgical Treatment to improve vision or visual acuity.

Dental Care

Dentists
Charges by a Dentist (Generalist, Specialist or Surgeon).

Other Dental Practitioners
Charges by a Dental Hygienist, Technologist, Denturist.

Basic Services
Charges for Cleaning and Scaling of Teeth.
Charges for cavity revealing and complete series X-rays.
Charges for Examinations, Consultations and Pathological Reports.
Charges for Extractions, including pre-operative and post-operative care.
Charges for Space Maintainers, for transition to permanent teeth.
Charges for Fillings, for restoration of natural tooth surfaces.
Charges for Relining and Repairing of removable Dentures.
Charges for Topical Fluoride application.
Charges for Other Basic Services.

Endodontics and Periodontic Services
Charges for Root Canal Therapy.
Charges for treatment of the Gums.
Charges for Other Endodontics and Periodontic Services.

Major Restorative Services
Charges for provision or replacement of Crowns.
Charges for provision or replacement of Posts and Cores.
Charges for provision or replacement of Inlays and Onlays.
Charges for provision or replacement of Retentive Pins and Veneers.
Charges for provision or replacement of Composite or Porcelain Restoration.
Charges for provision, alteration or replacement of Dentures or Bridgework.
Charges for Other Major Restorative Services.

Orthodontic Services
Charges for Orthodontic Treatment, Services and Appliances.

Counselling

Private or Group Counselling provided by a licenced practitioner,
including (but not limited to) Psychologists and/or Social Workers
Charges for Stress Management Counselling.
Charges for Mariage or Bereavement Counselling.
Charges for Tobacco, Drug, Alcohol Counselling.
Charges for other psycho-social Counselling.

Survivors

Survivor Benefits
Charges by Dependents, for a period not to exceed two years.