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: Chiropractic bed-medical expenses
Position: A chiropractic bed would not qualify as a medical expense.
Reasons: Section 5700 of the Regulations only includes a "hospital bed."
XXXXXXXXXX 2000-002479
May 17, 2000
Dear XXXXXXXXXX:
Re: Technical Interpretation Request: Medical Expenses
This is in reply to your letter of May 4, 2000 regarding the above-noted subject.
You have asked whether the cost of a chiropractic bed would qualify as a medical expense under the Income Tax Act.
The only type of bed that qualifies for the medical expense tax credit is a "hospital bed." This term refers to the type of bed normally found and used in hospitals. Therefore, it is unlikely that the chiropractic bed that you have in mind would qualify as a medical expense under the Act.
We hope that these comments are helpful. If you need further assistance, please contact the Client Services Division in your local tax services office.
Yours truly,
J. Oulton,
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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