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: Is the cost of modifications to a non-made to order orthopaedic shoe a device or equipment for purposes of paragraph 5700(e) of the Income Tax Regulations?
Position: No.
Reasons: The only cost allowed under paragraph 5700(e) of the Regulations is the cost of a made to order orthopaedic shoe or boot in accordance with a prescription to overcome a physical disability of an individual. Modifications to a non-made to order shoe would not meet such a requirement.
XXXXXXXXXX 2000-002640
J. E. Grisé
Attention: XXXXXXXXXX
June 27, 2000
Dear Sirs:
Re: Medical Expenses
This is in reply to your letter of May 8, 2000, requesting our opinion as to whether certain costs could qualify as a medical expenses under paragraph 118.2(2)(m) of the Income Tax Act (the Act).
Your query relates to the cost for modifications to a non-made to order orthopaedic shoe. For purposes of paragraph 118.2(2)(m) of the Act, paragraph 5700(e) of the Income Tax Regulations (the Regulations) provides that a device or equipment is prescribed if it is a
"(e) orthopaedic shoe or boot and an insert for a shoe or boot made to order for an individual in accordance with a prescription to overcome a physical disability of the individual".
We agree with your view that the cost for modifications to a non-made to order orthopaedic shoe does not fall within paragraph 5700(e) of the Regulations and, thus, would not qualify as a medical expense.
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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