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LAB 04 — Health Spending

Health spending account tax savings calculator

What do your family's medical bills really cost — paid personally, or through your corporation's HSA? Computed in your browser, nothing you enter leaves this page.

Assumes: incorporated owner; the alternative is paying personally out of additional salary taxed at your 2026 marginal rate (combined federal+provincial brackets; federal first rate 14%, AB 8% bracket, BC 5.6% new lowest rate — 2026 budgets). METC credited at the lowest combined rate on expenses above the lesser of 3% of net income or $2,890 (2026); Ontario surtax interaction ignored. HSA admin fee 8%; ON: 13% HST on the fee, 8% RST on claims, 2% premium tax on claims+fee; BC/AB: 5% GST on the fee. Educational estimate, not advice.

Pre-tax salary needed to pay it personally
Medical expense tax credit (METC) recovered
Total HSA cost (claim + 8% fee + taxes)
HSA cost as a share of the personal route
You keep, with an HSA

Key numbers — HSA vs paying personally (2026)

  • HSA claims are 100% deductible to the corporation and 100% tax-free to the employee (CRA PHSP rules, ITA s.6(1)(a)(i))
  • METC threshold: expenses must exceed the lesser of 3% of net income or $2,890 (2026) — and are credited only at the lowest rate
  • Lowest combined credit rates 2026: ON 19.05% · BC 19.60% · AB 22.00%
  • HSA all-in overhead on a claim: ON ≈ 19.2% (8% fee + RST + premium tax + HST on fee) · BC/AB ≈ 8.4%

Why does the HSA usually win?

Paying a $3,000 dental bill personally means earning it first: at a 43.41% marginal rate an Ontario owner must draw about $5,301 of salary. Through an HSA the corporation pays the same bill for about $3,576 all-in — deductible to the company, tax-free to you.

Where to go from here: the full HSA guide — what qualifies, standalone vs add-on, and the one-person-corporation rules; or group benefits if you're building the whole plan.

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