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 the cost of a blood pressure monitor qualifies for the medical tax credit
Position: No
Reasons: It is not described within paragraph 118.2(2)(m) and section 5700 of the Income Tax Regulations.
XXXXXXXXXX 2000-003901
M. Eisner
September 6, 2000
Dear XXXXXXXXXX:
Re: Medical Expenses - Blood Pressure Monitor
This is in reply to your letter of July 19, 2000, in which you asked us whether the cost of a blood pressure monitor qualifies for the medical exepnse tax credit.
In order for the cost of a blood pressure monitor to qualify for the medical expense tax credit, it must be prescribed under section 5700 of the Income Tax Regulations (see paragraph 57 and the Appendix of IT-519R2 (enclosed)). Since a blood pressure monitor is not included (or under any of the provisions of subsection 118.2(2) of the Act), the cost of such a device does not qualify for the medical expense tax credit.
We trust that our comments are of assistance to you.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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