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.
Principal Issues: Whether the cost of tuition fees and exams for driver training for a disabled individual would qualify for the medical expense tax credit
Position: Question of fat
Reasons: The law
XXXXXXXXXX 2007-024441
August 15, 2007
Dear XXXXXXXXXX:
Re: Medical Expense Tax Credit
This is in response to your correspondence of July 10, 2007, inquiring about whether the cost of driving lessons and exam for a disabled individual qualify for the purposes of the medical expense tax credit.
Under subsection 118.2(2)(e) of the Income Tax Act (the "Act"), qualifying medical expenses include amounts paid for the care or the care and training at a school, institution or other place, of an individual, who has been certified in writing by an appropriately qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specifically provided by that school, institution or other place for the care, or the care and training, of individuals suffering from the handicap suffered by the patient.
Since the care or the care and training of an individual is a requirement under 118.2(2)(e), it is unlikely that the driving school would provide this. Therefore, we are of the view that the costs associated with the driving lessons and exam would not qualify for the medical expense tax credit.
We trust that these comments will be of assistance.
Phil Jolie
Director
Business and Partnerships Division
Income Tax Rulings Directorate
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