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 CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues: Does a light therapy device qualify as an eligible medical expense?
Position: No
Reasons: not described in regulation 5700
XXXXXXXXXX 2001-009906
Shaun Harkin, CMA
November 13, 2001
Dear XXXXXXXXXX:
Re: Technical Interpretation Request: Medical Expense
This is in reply to your letter of August 30, 2001, wherein you ask whether the cost for light therapy devices described in the documentation you enclosed qualifies as a medical expense for purposes of the medical expense tax credit under section 118.2 of the Income Tax Act (the "Act").
In order for the cost of any device or equipment to qualify as a medical expense, the device or equipment must be prescribed by a medical practitioner and be described in specific provisions of subsection 118.2(2) of the Act or prescribed by section 5700 of the Income Tax Regulations. Light therapy devices are not provided for in any of the paragraphs of subsection 118.2(2) of the Act or in the noted Regulation. Consequently, the cost of such devices or equipment does not qualify for the medical expense tax credit. For your reference, we have enclosed Interpretation Bulletin IT-519R2, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.
We regret that our response could not be more favourable.
Yours truly,
Steve Tevlin
for Director
Partnerships Section
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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