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: Can a full-time resident of a nursing home include, in his or her qualifying medical expenses, an amount paid for nursing care that is not provided by the nursing home?
Position: Yes
Reasons: Paragraph 118.2(2)(b) includes an amount paid for the full-time care in a nursing home of the patient. Full-time care in a nursing home may include nursing care not provided by the nursing home.
XXXXXXXXXX 2002-017664
Daryl Boychuk
January 16, 2003
Dear XXXXXXXXXX:
Re: Nursing Care for Full-time Resident of a Nursing Home
We are writing in reply to your letter of October 29, 2002, requesting clarification of our position on the cost of nursing care incurred by an individual who is a full-time resident of a nursing home. More specifically, you have asked whether an amount paid by such an individual for nursing care in addition to that provided by the home would be considered a medical expense eligible for the medical expense tax credit under subsection 118.2(2) of the Income Tax Act (the "Act").
For the purpose of our response, we have assumed that the amount paid to the nursing home is a medical expense under paragraph 118.2(2)(b) of the Act.
We are prepared to allow an individual who is receiving full-time care in a nursing home to include, in computing his or her medical expenses under paragraph 118.2(2)(b) of the Act, any necessary nursing expenses incurred by him or her that relate to that individual's care or treatment in that home. This would include an amount paid for nursing care not provided by the home.
The foregoing comments represent our general views with respect to the subject matter. As indicated in paragraph 22 of Information Circular 70-6R5, the above comments do not constitute an income tax ruling and accordingly are not binding on the Canada Customs and Revenue Agency. Our practice is to make this specific disclaimer in all instances in which we provide an opinion.
We trust the above comments are of assistance.
Yours truly,
Daryl Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
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