Code 85 - Employee-paid premiums for private health services plans

An employee can claim premiums he or she paid to a private health services plan as a qualifying medical expense (including the applicable GST/HST or PST). The use of code 85 is optional; however, if you do not use this code, we may ask the employee to provide supporting documents. For more information, see archived Interpretation Bulletin IT-339, Meaning of private health services plan (1988 and subsequent taxation years) and New position on private health services plans – Questions and answers.

Date modified:

2015-12-17