CRA has an internal list of facilities which, on previous review, have been considered to be nursing homes

CRA acknowledged that it has a list of facilities that have already been reviewed to determine whether they qualify as nursing homes. It will not publish this list, which is for internal use only. However, CRA auditors have been instructed not to disallow medical expense claims merely because an institution does not appear on the list.

Neal Armstrong. Summaries of May 2016 Alberta CPA Roundtable, Q.16 under s. 118.2(2)(d) and Reg. 5700(n).