Words and Phrases - "wheelchair"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
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1

2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i)
scooter can qualify as “wheelchair” where it is acquired in lieu of one

Is a taxpayer entitled to the medical expense tax credit ("METC") under s. 118.2(2)(i) for the cost of a scooter where, even if he can walk, he...

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Words and Phrases
wheelchair

May 2016 Alberta CPA Roundtable, Q.16

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i)
geriatric chair with wheels is wheelchair

Respecting the eligibility of tricycles and bicycles, CRA stated:

Paragraph 118.2(2)(i)...allows an amount paid for a wheelchair as an eligible...

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Words and Phrases
wheelchair
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) CRA internal nursing home list 63
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(n) Segway modifications/tricyle wheelchairs qualify 192