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 expenses related to the removal of furniture to provide an unobstructed path to the bedroom and the bath room or the replacement of carpets would qualify for the medical expense tax credit?
Position: No.
Reasons: Neither removal of furniture or the replacement of carpets could be considered renovations or alterations to a dwelling for purposes of paragraph 118.2(2)(l.2) of the Act.
XXXXXXXXXX 992985
Wm. P. Guglich
December 1, 1999
Dear XXXXXXXXXX:
Re: Medical Expenses
This is in reply to your letter of November 7, 1999, requesting our views whether the cost of removing dining room furniture and replacing carpet would be considered medical expenses.
You state that your wife has had hip and knee replacements, numerous operations and recently broke the femur of her left leg and had another operation. She is now completely dependent for movement on a walker, with wheels at the front, as well as on your personal assistance. In order to assist your wife, the dining room furniture was removed to provide a clear unobstructed path for her to move from her living room chair to the bathroom and bedroom. In addition, the broadloom throughout the living room, dining room and bedroom, which was "unfriendly" to her very restricted movement using her walker, was replaced with more appropriate and "friendly" carpet.
Subsection 118.2(2) of the Income Tax Act (the "Act") describes in detail the types of medical expenses that may qualify for the medical expense tax credit. We have considered paragraph 118.2(2)(l.2) of the Act which allows an individual who lacks normal physical development or who has a severe and prolonged mobility impairment, to include as a qualifying medical expense reasonable expenses relating to renovations or alterations to the individual's dwelling to enable the individual to gain access to or to be mobile or functional within the dwelling.
Based on the foregoing, it is our view that neither the removal of furniture nor the replacement of carpets would be considered renovations or alterations to a dwelling and, therefore, such expenses do not qualify for the medical expense tax credit under paragraph 118.2(2)(l.2) of the Act. There is no other provision in the Act under which the expenses relating to the removal of furniture or the replacement of carpets could qualify for the medical expense tax credit.
We trust our comments will be of assistance.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
??
- 2 -
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1999
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1999