5 April 2000 Ministerial Letter 2000-0017888 - MEDICAL EXPENSES

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: How to present a major medical expense claim.

Position: General comments on the requirement for receipts and other documentary evidence.

Reasons: Requirement of the Act

XXXXXXXXXX 		2000-001788
J. E. Grisé
April 5, 2000

Dear Sir:

Re: Major Medical Expenses

This is in reply to your letter of January 10, 2000, concerning your request for guidance on the correct presentation you should follow for a major medical expense claim. As explained, this letter had not been received until a copy was forwarded to us by our Minister's office.

The Income Tax Act (the Act) does not require any particular presentation in respect of a claim for medical expenses. However, a list of the expenses that are being claimed as medical expenses, such as the one attached to your letter, is very helpful in ascertaining the amount of allowable medical expenses.

The Act requires that medical expense claims be supported by receipts. Such receipts should be attached to your return or shown to your EFILE service provider if you are filing your return electronically. There is no need to submit a receipt for premiums to a private health services plan. The evidence you propose to submit for such premiums will likely be acceptable. Since you seem to have chosen the simplified method to calculate travel expenses to obtain medical services, receipts for such expenses will also not be required.

Since you must meet the requirements of paragraph 118.2(2)(h) of the Act (see paragraph 34 of Interpretation Bulletin IT-519R2) in order to deduct your travel expenses, you will likely be asked to substantiate that you meet the requirements of that paragraph. This would include a certificate by a medical practitioner certifying that your wife was incapable of travelling without an attendant and evidence that substantially equivalent medical services were not available within your locality. You may wish to submit documents supporting your claim under paragraph 118.2(2)(h) of the Act with your tax return in order to facilitate a review of your claim.

Since the determination of whether specific expenses paid by an individual qualify for the medical expense tax credit can only be ascertained following a review of the relevant information and documentation, we have not attempted to establish the validity of your medical claim. However, from a cursory review of your list, we note that certain expenses you have listed, such as the cost of faxes and a special apparel do not qualify as medical expenses.

We hope our comments are helpful.

Yours truly,

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

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