9 April 2010 External T.I. 2010-0358821E5 - Whole body vibration unit 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: 1. Whether the cost of a whole body vibration unit (WBV unit) qualifies as a medical expense. 2. Whether the membership fee to the XXXXXXXXXX qualifies as a medical expense.

Position: 1. In this particular circumstances, likely yes. 2. No.

Reasons: 1. 5700(z.3) 2. The membership fee for services in the XXXXXXXXXX was not for therapy administered by a medical doctor or occupational therapist under paragraph 118.2(2)(l.9).

XXXXXXXXXX 								2010-035882
									R. Ferrari
April 9, 2010

Dear XXXXXXXXXX

Re: Whole Body Vibration Unit - Medical Expense Tax Credit

This is in response to your email of February 28, 2010, regarding the whole body vibration unit ("WBV unit").

You have been diagnosed with a severe muscle disease, Mitochondrial disease, also called MELAS 3243. As a result of this disease, you have suffered significant loss of muscle strength and your mobility was severely restricted. There is no cure for the disease and treatments by way of special enzymes and vitamins are not always successful. As part of a trial clinical study, you received side alteration vibration training" ("SAVT") treatment, in which you would be supported in a standing position on a platform that provides side-to-side high frequency vibration at1200 hertz. As a result of the results of this treatment, the doctor that performed the clinical study recommended that you continue taking SAVT.

Access to SAVT in the hospital is limited; however, you can obtain SAVT by purchasing a WBV unit. You can also receive SAVT by way of a membership in a XXXXXXXXXX , which includes among other general health services, WBV units. As discussed in the telephone conversation (Ferrari/XXXXXXXXXX ) of March 25, 2010, the services provided in the XXXXXXXXXX are not administered under the general supervision of a medical doctor or an occupational therapist.

You have asked whether the cost of a WBV unit and the membership fee to the XXXXXXXXXX qualifies as a medical expense for the purposes of the medical expense tax credit ("METC").

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 expense to qualify as a medical expense for the purposes of the METC, the cost of a service or item must be described as an eligible medical expense under subsection 118.2(2) of the Act. With regard to a particular medical device, it may qualify as a medical expense under paragraph 118.2(2)(m) of the Act if it is prescribed under section 5700 of the Income Tax Regulations (the "Regulations"), and is for the patient's use as prescribed by a medical practitioner. This paragraph also provides that the particular medical device must also meet such conditions as are prescribed to its use or as to the reason for its acquisition.

Paragraph 5700(z.3) of the Regulations describes a standing device designed to be used by an individual who has a severe mobility impairment to undertake standing therapy. It is our view that the WBV unit may fall within the ambit of the device described in paragraph 5700(z.3) of the Regulations. Accordingly, if the WBV unit is prescribed for you by a medical practitioner to undertake standing therapy in the treatment of a severe mobility impairment, it is our view that the amount paid for the use of the device will qualify as a medical expense for purposes of the METC.

With respect to the membership in the XXXXXXXXXX , it is our view that this cost does not qualify as a medical expense.

We trust that 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