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 Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
963738
XXXXXXXXXX M. Eisner
Attention: XXXXXXXXXX
November 15, 1996
Dear Sirs:
Re: Private Health Services Plans and Same Sex Couples
This is in reply to your letter of November 4, 1996, concerning the above noted subject.
As a result of the June 13, 1996 Tribunal Decision by the Canadian Human Rights Commission in the case of Stanley Moore & Dale Akerstrom, we have reviewed our position with respect to the definition of a "private health services plan," as found in subsection 248(1) of the Income Tax Act (the Act). After considering the comments of the Commission and an analysis of the Act by our legal counsel, it has been determined that a plan which provides coverage for same sex couples can meet the definition of a "private health services plan". This position is not affected by subsection 252(4) of the Act in which the extended meaning of "spouse" does not include a same sex partner.
Where a premium is paid by an individual to a private health services plan in respect of his or her same sex partner, it is our view that it would not be an eligible medical expense under paragraph 118.2(2)(q) of the Act.
We trust our comments will be of assistance to you.
Yours truly,
John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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