21 February 2003 External T.I. 2003-0002885 - medical expenses

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 blood pressure monitor qualifies for the medical expense tax credit.

Position: No

Reasons: A blood pressure monitor is not listed in paragraph 118.2(2)(i) or Regulation 5700.

XXXXXXXXXX Lena Holloway, CA
2003-000288
February 21, 2003

Dear XXXXXXXXXX:

We are replying to your letter of February 6, 2003, wherein you inquired if the cost of a blood pressure monitor would qualify for the medical expense tax credit.

Our Comments

Subsection 118.2(2) of the Income Tax Act (the "Act") sets out a list of expenditures that qualify as medical expenses for the purpose of the medical expense tax credit. More specifically, the cost of certain medical equipment may qualify as a medical expense if it is described in paragraph 118.2(2)(i) or if it meets all of the criteria set out in paragraph 118.2(2)(m) of the Act.

To qualify as a medical expense under paragraph 118.2(2)(m), an amount must be paid to acquire a device or equipment that (i) is described in Part 5700 of the Income Tax Regulations (the "Regulations"); (ii) is prescribed by a medical practitioner; and (iii) meets such conditions as may be prescribed as to its use or the reason for its acquisition.

Neither paragraph 118.2(2)(i) of the Act nor Part 5700 of the Regulations contain a reference to a blood pressure monitor. Accordingly, since a blood pressure monitor is not described in either of these provisions, the cost of a blood pressure monitor does not qualify for the medical expense tax credit.

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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