What is a Health Spending Account and what benefits are eligible for reimbursement?

A Health Spending Account is a tax-free benefit that an employer can offer to its employees.  It is governed by Canada Revenue Agency and provides employees with reimbursement of eligible medical expenses.

The following is a link to the CRA website which includes a fairly comprehensive list of eligible expenses:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html