20 February 2003 External T.I. 2003-0002315 - QUALIFIED MEDICAL DEVICE

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.

Principal Issues: Does the cost of a TENS machine for home use qualify as a medical expense?

Position: No.

Reasons: The device is not included in the list of prescribed medical equipment and devices.

XXXXXXXXXX Bob Naufal, CMA
(613) 957-2744
2003-000231
February 20, 2003

Dear XXXXXXXXXX:

Re: TENS Machines

We are writing in response to your letter dated February 6, 2003 wherein you inquired whether the cost of a Transcutaneous Electrical Nerve Stimulation ("TENS") machine for home use qualifies as a medical expense for purposes of the medical expense tax credit.

Our Comments

Subsection 118.2(2) of the Income Tax Act (the "Act") provides a list of expenditures that qualify as medical expenses. Under paragraph 118.2(2)(m) of the Act, a payment in respect of prescribed medical devices and equipment may qualify as a medical expense if certain conditions are met. Generally, to qualify, the device or equipment must be prescribed by a medical practitioner, included in the list of qualifying medical devices or equipment described in section 5700 of the Income Tax Regulations (the "Regulations"), and meet such conditions as are applicable to its use or as to the reason for its acquisition. A medical practitioner is generally a person who is authorized to practise as such pursuant to the laws of the jurisdiction where the services are provided.

A TENS machine is not listed in section 5700 of the Regulations or any other provision in subsection 118.2(2) of the Act, and, therefore, the costs associated with acquiring it would not qualify as a medical expense.

The foregoing comments represent our general views with respect to the subject matter. As indicated in paragraph 22 of Information Circular 70-6R5, the above comments do not constitute an income tax ruling and accordingly are not binding on the CCRA. Our practice is to make this disclaimer in all instances in which we provide an opinion.

We trust our comments will be of assistance.

Yours truly,

D. Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate

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