May 2016 Alberta CPA Roundtable, Q.16

CRA indicated that “in an effort to reduce the delay in completing reviews related to nursing homes, CRA created an internal list of qualifying facilities to keep track of those facilities that had already been contacted,” but that CRA auditors have been instructed “not to disallow a claim because an institution does not appear on this internal list” (which will not be published).

Respecting the eligibility of vehicles such as Segways, tricycles and bicycles, CRA stated:

[D]evices that are designed exclusively to enable an individual with a mobility impairment to operate a vehicle (including a Segway), for example, levers, knobs and handles that allow the individual to control steering, speed, braking and signaling, would be an eligible medical expense under paragraph 5700(n)…provided that the requirements under paragraph 118.2(2)(m)… are also satisfied. …

[T]o the extent that devices are designed exclusively to enable a person with a mobility impairment to operate either a bicycle or tricycle, the amount paid for these modifications could also be eligible medical expenses under paragraph 5700(n)….

There are no provisions in the Act that would allow the amount paid to purchase either a bicycle or tricycle, where the intention is to modify after purchase, as an eligible medical expense.

Paragraph 118.2(2)(i) of the Act allows an amount paid for a wheelchair as an eligible medical expense. While this provision would not encompass a standard bicycle or tricycle in the definition of wheelchair, we have previously opined that a wheelchair could include a tricycle wheelchair or geriatric chair with wheels.

Respecting the eligibility of tricycles and bicycles, CRA stated:

Paragraph 118.2(2)(i)...allows an amount paid for a wheelchair as an eligible medical expense. While this provision would not encompass a standard bicycle or tricycle in the definition of wheelchair, we have previously opined that a wheelchair could include a tricycle wheelchair or geriatric chair with wheels.