29 March 2000 External T.I. 2000-0010065 - medical expense tax credit

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues: Whether an "Ultramatic Bed" is a hospital bed for the purposes of paragraph 118.2(2)(m) of the Income Tax Act (the "Act") and Regulation 5700 (h)

Position: No

Reasons: A hospital bed is considered to refer to the type of bed normally found in and used by patients in a hospital.

XXXXXXXXXX 2000-001006
M. Eisner
March 29, 2000

Dear XXXXXXXXXX:

Re: Medical Expense Tax Credit - Ultramatic Bed

This is in reply to your letter received on February 25, 2000 in which you requested our views on whether the Ultramatic Bed is an eligible medical expense for the purposes of the medical expense tax credit.

Your wife suffers from chronic arthritis and osteoporosis. As a result of her condition, an Ultramatic Bed was purchased. This bed was purchased following a comparison with an "official" hospital bed. The Ultramatic Bed was found to have all the features of the hospital bed and, in addition, it included heating and massage features. Your wife's doctor prescribed the Ultramatic Bed.

While you previously contacted the Canada Customs and Revenue Agency, you felt that you were not provided with a definite response.

Our Comments

As you are aware, the appendix to Interpretation Bulletin IT-519R2 "Medical Expense and Disability Tax Credits and Attendant Care Deduction" includes a "hospital bed" as an eligible medical expense. It is our view that the term "hospital bed" refers to the type of bed normally found in and used in hospitals. The term is not intended to include adjustable beds on the basis that they have, or could be made to have, similar features to beds normally found in a hospital. It follows, that the cost of the Ultramatic Bed would not be a qualified medical expense.

We regret that we could not give you a favourable reply.

Yours truly,

John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch

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