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.
Principal Issues: Whether particular invoice items qualify as medical expenses.
Position: General comments only.
Reasons: Must meet conditions in subsection 118.2(2) of the Act.
XXXXXXXXXX 990523
Wm. P. Guglich
March 31, 1999
Dear XXXXXXXXXX:
Re: Qualifying Medical Expenses
This is in reply to your recent letter regarding the amount of medical expenses that may qualify for the medical expenses tax credit. You enclosed an invoice for amounts paid for surgical, anesthetic and operating room services.
Paragraph 118.2(2)(a) of the Income Tax Act allows an individual to include, as a qualifying expense an amount paid to a medical practitioner, dentist, nurse or a public or licensed private hospital for medical or dental services provided to the patient. Paragraph 20 to 23 of Interpretation Bulletin, IT-519R2, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, (copy attached), discuss payments to medical practitioners and hospitals. Paragraphs 3 and 4 of the interpretation bulletin discuss the meaning of the term medical practitioner.
If you require further assistance please contact a Revenue Canada officer in the Client Services Division of the Calgary Taxation Services Office (telephone number: 233-5133).
We trust our comments will be of assistance to you.
Yours truly,
J. F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 1999
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© Sa Majesté la Reine du Chef du Canada, 1999
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