13 February 2003 External T.I. 2002-0179505 - MEDICAL EXPENSE

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 cost of a computer used by a student, on the recommendation of a psychologist, qualifies as medical expense.

Position: The cost of the computer does not qualify as a medical expense.

Reasons: Not a medical expense as defined in section 118.2 of the Act.

XXXXXXXXXX 2002-017950
Shaun Harkin, CMA
February 13, 2003

Dear XXXXXXXXXX:

Re: Technical Interpretation Request: Medical Expense

We are writing in response to your query regarding qualifying medical expenses. Specifically, you asked us whether the cost of a computer used by a student, on the recommendation of a psychologist, to aid in learning qualifies as a medical expense?

Our Comments

Subsection 118.2(2) of the Income Tax Act (the "Act") provides a list of expenditures that qualify as medical expenses. Under paragraph 118.2(2)(m) of the Act, a payment in respect of prescribed medical devices and equipment may qualify as a medical expense if certain conditions are met. Generally, to qualify, the device or equipment must be prescribed by a medical practitioner and included in the list of qualifying medical devices or equipment described in section 5700 of the Income Tax Regulations (the "Regulations").

The cost of certain electronic devices such as large print-on-screen devices to allow blind persons to operate a computer, or a talking textbook for use by an individual enrolled at an educational institution with a perceptual disability, may qualify as a medical expense. However, a computer is not listed in section 5700 of the Regulations and, therefore, the costs associated with acquiring it would not qualify as a medical expense.

We regret our reply could not be more favourable.

D. Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate

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