CRA indicates that additional dentists’ charges for COVID precautions qualify as s. 118.2(2)(a) medical expenses

CRA indicated that extra fees paid to a dentist for additional “asepsis” provided for COVID reasons, i.e., for additional procedures to guard against COVID infection such as personal protective equipment and sterilization, qualified as eligible dental services under s. 118.2(2)(a), reasoning that dental “services cannot be provided without asepsis.”

Neal Armstrong. Summary of 4 May 2021 External T.I. 2020-0853361E5 F under s. 118.2(2)(a).