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: Are specific amounts medical expenses for purposes of 118.2(1) ?
1) difference in amount paid to dentist and amount reimbursed by dental plan
2) difference in amount paid for drugs and amount reimbursed by Care Plan
3) cost of disposable underpads re : incontinence
4) cost of disposable gloves - paraplegics
5) cost of repairs to a wheelchair
Position: YES to all 5
Reasons: listed under 118.2(2) of the Act or allowed in IT-519R2.
XXXXXXXXXX 2001-010514
C. Tremblay, CMA
November 19, 2001
Dear XXXXXXXXXX,
This is in reply to your letter of September 27, 2001 requesting information on whether the specific items below qualify as medical expenses for purposes of the medical expense credit under subsection 118.2(1) of the Income Tax Act (the "Act").
1) The difference in the amount paid to a dentist and the amount reimbursed by the Pensioner's Dental Service Plan;
2) The difference in the amount paid for drugs prescribed by a doctor and recorded by a pharmacist and the amount reimbursed by the Public Service Health Care Plan;
3) The cost of disposable under pads used by paraplegics for incontinence;
4) The cost of disposable gloves used by paraplegics in the manual disimpaction of the rectum;
5) The costs of repairs and /or modifications made to a wheelchair provided its use still meets the reason for its acquisition.
It is our opinion that the above medical expenses qualify for the medical expense credit. For further information on qualifying medical expenses, including the above, we refer you to Interpretation Bulletin IT-519R2 (Consolidated), a copy of which is attached.
As stated in paragraph 22 of Information Circular 70-6R4 dated January 29, 2001, the opinion expressed in this letter should not be construed as an advance income tax ruling and is consequently not binding on the Canada Customs and Revenue Agency.
We trust the above comments are of assistance.
Yours truly,
Steve Tevlin
For Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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