10 November 2009 External T.I. 2009-0341601E5 - Massage Chair as Medical Expense

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 a massage chair qualifies as a medical expense

Position: No

Reasons: The items is not listed under subsection 118.2(2) or under Regulation 5700

XXXXXXXXXX 							2009-034160
								Rob Ferrari
November 10, 2009

Dear XXXXXXXXXX :

Re: Massage Chair as Medical Expense

This is in response to your fax of July 30, 3009, inquiring whether a massage chair qualifies as a medical expense for purposes of the medical expense tax credit.

Our Comments

Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of a request for an advance income tax ruling submitted in the manner set out in Information Circular 70-6R5, "Advanced Income Tax Rulings", dated May 17, 2002. This Information Circular as well as Interpretation Bulletin IT-519R2 (Consolidated), "Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction", ("IT-519R2") can be accessed on the internet at http://www.cra-arc.gc.ca. However, we are prepared to provide the following comments.

In order for an expenditure to qualify for the medical expense tax credit, it must be a medical expense under subsection 118.2(2) of the Income Tax Act (the "Act") or be prescribed under section 5700 of the Income Tax Regulations (see paragraph 35 and the Appendix of IT-519R2). Since a massage chair is not included under subsection 118.2(2) of the Act or under section 5700 of the Income Tax Regulations, it is our view that it does not qualify for the medical expense tax credit.

We trust our comments will be of assistance.

Yours truly,

G. Moore
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch