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: Whether the "Reformer" physiotherapy equipment qualifies for the medical expense tax credit.
Position: No.
Reasons: The Reformer does not qualify under subsection 118.2(2) of the Income Tax Act nor section 5700 of the Income Tax Regulations.
XXXXXXXXXX 2002-013435
J. Gibbons, CGA
May 21, 2002
Dear XXXXXXXXXX:
We are replying to your letter dated February 19, 2002, concerning whether the "Reformer" machine qualifies for the medical expense tax credit. As we understand it, the Reformer is special physiotherapy equipment that is used in "rehabilitative pilates". "Pilates" is a core strengthening and stretching regime that is used in back rehabilitation. You have been using it to help treat a severe herniation of a lumbar disc.
Our comments are of a general nature only since we cannot confirm the tax implications of particular transactions unless the transactions are proposed and are the subject matter of an advance ruling request submitted in the manner set out in Information Circular IC 70-6R4.
In order to qualify for the medical expense tax credit, medical equipment must be described in subsection 118.2(2) of the Income Tax Act or section 5700 of the Income Tax Regulations. In our view, the Reformer physiotherapy equipment does not qualify under these provisions. A description of the various types of medical equipment that qualify for the medical expense credit can be found in Interpretation Bulletin IT-519R2, "Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction (Consolidated)". This bulletin can be found on our website which is located at www.ccra-adrc.gc.ca.
We trust that these comments will be of assistance.
Yours truly,
John Oulton, CA
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
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