was carried out for a valid medical reason. Such surgeries included botox, facelifts, liposuction, rhinoplasty, breast augmentation as well as hair transplant/replacement. As of October 2010, there remains some confusion over how to apply these rules in the context of PHSPs. Transportation Costs: In addition to ambulance charges to and from hospitals, eligible medical expenses include any commercial transport service transporting a patient and an attendant (if medically necessary to accompany the patient) to a clinic/hospital/doctor's office. The distance traveled must be in excess of 40 km to obtain such equivalent service not readily available closer to home. If the distance traveled is in excess of 80 km, the eligible costs would include meals and accommodation, in addition to transportation expenses. Insurance Premiums: Premiums paid to a non-government medical or hospital care group plan are eligible medical expenses. Set up There is no formal registration procedure for setting up a HAWT in Canada. Many private corporations are willing to help for a fee. An example of a board resolution setting up a HAWT can be found here. Dependants The employee can submit medical claims for him/herself and any of his/her dependents that are defined as: 1 - Any dependent child or grandchild of the employee or their spouse 2 - 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, HSAs have been a part of Canadian group health plans - primarily as a part of Flex Benefit or cafeteria plans. These HSAs have been part of what is commonly referred to as a notional credit model. The "notional credit" model, outlined in the Canada Revenue Agency IT-bulletin entitled IT-529 was designed to allow companies to add an HSA to a Flex Benefits Plan as an additional benefit for items not covered under the traditional group benefits plan. Providers of HWTs & PHSPs Today, numerous insurers and administrators provide various versions of a HWT to Canadian employers. Few insurers or administrators exist with expertise in the areas of both HWTs and PHSPs. Costs Hub Financial charges a $250 start up fee (but many do not) and then adds 10% to the cost of the medical expenses plus taxes. References External links An example of a health and welfare agreement IT339R2