CRA indicates that it would not apply a correction in its position on a retroactive basis
In a French technical interpretation released in the spring, which we did not translate until now, CRA noted that in 2013-0490901I7 it had reversed its position in 2001-0113237, in finding that the Ontario Healthy Homes Renovation Tax Credit did not reduce the amount which could be claimed as a medical expenses tax credit – and then accepted that the same more favourable position applied to the similar Quebec Tax Credit for Home-Support Services for Seniors. In response to a question whether taxpayers could refile their returns going back 10 years to access this more favourable treatment, CRA stated:
When a change of position is issued in a technical interpretation, and that change is for the benefit of the taxpayer, it usually applies to present and future assessments and reassessments. Thus, an individual who has already filed tax returns for the tax years 2013 and 2014 and treated a CIMAD as a medical expense reimbursement for purposes of paragraph 118.2(3)(b), may obtain, within the normal reassessment period, a correction for a tax return already filed for those years.
Neal Armstrong. Summaries of 11 August 2015 External T.I. 2014-0527291E5 Tr under s. 152(1) and s. 118.2(3)(b).