20 December 2000 External T.I. 2000-0057745 - MEDICAL EXPENSES-TRAVEL & TRANS.

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:

Why paragraphs 33 and 34 of IT-519R2 do not indicate that a certificate from a patient's medical doctor is required before making a claim for travel and transportation expenses incurred to obtain medical services outside the patient's locality.

Position TAKEN:

It is not necessary to mention obtaining such a medical certificate.

Reasons FOR POSITION TAKEN:

A doctor's certificate is not required before making a claim under paragraphs 118.2(2)(g) and (h) and a taxpayer must obtain one only if requested to do so by the CCRA as a part of its review of the taxpayer's travel and transportation expenses.

XXXXXXXXXX 2000-005774
C. Bowen
December 20, 2000

Dear Madam:

Re: Interpretation Bulletin IT-519R2, Medical Expense and
Disability Tax Credits and Attendant Care Expense Deduction

Thank you for your letter dated November 20, 2000. I was sorry to hear of your condition. In your letter you suggested that IT-519R2 should be revised to indicate that, before claiming travel and transportation expenses as medical expenses, a patient should obtain a certificate from a medical practitioner to substantiate the three circumstances described in paragraphs 33 and 34 of that bulletin.

Interpretation bulletins provide the Canada Customs and Revenue Agency's (CCRA) interpretation of the income tax law that it administers. No mention is made in paragraphs 33 and 34 of IT-519R2 about a certificate from a medical practitioner being required to support a patient's travel and transportation expenses, because none is stated in paragraphs 118.2(2)(g) and (h) of the Income Tax Act (the "Act") (which deal with travel and transportation expenses).

Amounts claimed on an individual's income tax return are subject to a verification process by the CCRA in which a taxpayer may be requested to substantiate a claim by providing additional information, which may include confirmation by a third party. In this regard, the claim for medical expenses on your 1999 income tax return was chosen for a post-assessment review which is why you were asked, among other things, to provide a letter from your doctor to substantiate that the medical services were not available in your home community and that the place travelled to obtain these services was the closet one to you. As your doctor is familiar with your medical condition, he or she is able to provide independent confirmation that the three circumstances indicated in paragraphs 33 and 34 of IT-519R2 were met.

Since it is only necessary to obtain a doctor's letter when requested by the CCRA as part of its review of travel and transportation expenses claimed by a taxpayer, no mention is made of it in the bulletin.

We trust that our comments will be of assistance to you and wish you the best of luck in your recovery.

Yours truly,

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