accommodation, in addition to transportation expenses. Insurance Premiums Premiums paid to a non-government medical or hospital care group plan are eligible medical expenses. Dependants The employee can submit medical claims for him/herself and any of his/her dependents that are defined as: Any dependent child or grandchild of the employee or their spouse Any Canadian resident (at any time in the year) parent, grandparent, brother, sister, uncle, aunt, niece or nephew of the employee or their spouse who was dependent on them at any time during the year. Popularity and Growth For years, PHSPs have been a part of Canadian group health and dental plans. The PHSP can be set up as the primary health and dental plan by using a Health Spending Account, as a cost-effective alternative to a traditional insured benefits plan. Providers of HWTs and PHSPs There are numerous specialized providers of Health Spending Accounts (Self-insured PHSPs) in the form of pre-paid or notional credit programs. Major insurers offer Health Spending Accounts supplementary to group insurance (insured employee benefit plans) only. Note: Self-insured PHSP (Employer provided for Employees) are Health Spending Accounts. Note: HSAs for unincorporated owners without arms-length employees, are not acceptable to CRA. References Healthcare in Canada