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?
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
??
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2003
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2003