8 October 2003 External T.I. 2003-0040595 - MEDICAL EXPENSES SPECIAL ATHLETIC SHOE

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:

Is the cost of cross training athletic shoes with special motion control support a medical expense for purposes of the Income Tax Act?

Position: No.

Reasons:

The cost of shoes will qualify as a medical expense only where the shoe or boot is made to order for an individual in accordance with a prescription to overcome a physical disability as required under paragraph 5700(e) of the Regulations for purposes of paragraph 118.2(2)(m). "Non-made-to-order" running shoes would not meet the requirement.

2003-004059
XXXXXXXXXX L. Holloway
613-957-2104
October 8, 2003

Dear XXXXXXXXXX:

Re: Medical Expenses

This is in reply to your letter of September 19, 2003, requesting our opinion as to whether the cost of cross-training athletic shoes with motion control support would qualify a medical expense under the Income Tax Act (the "Act"). The use of such shoes was prescribed by your podiatrist.

Our Comments

Section 118.2 of the Act provides rules for determining the amount that may be claimed, as a tax credit, in respect of medical expenses. The credit applies to qualifying medical expenses, in excess of defined limits, incurred in any 12-month period ending in the taxation year. Subsection 118.2(2) of 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, included in the list of qualifying medical devices or equipment described in section 5700 of the Income Tax Regulations (the "Regulations") and meet such conditions as are applicable to its use or as to the reason for its acquisition. For purposes of paragraph 118.2(2)(m) of the Act, paragraph 5700(e) of the Regulations provides that a device or equipment is prescribed if it is a

(e) orthopaedic shoe or boot and an insert for a shoe or boot made to order for an individual in accordance with a prescription to overcome a physical disability of the individual.

It is our understanding that the athletic shoes described above were not "made to order". In addition there are no further provisions in subsection 118.2(2) of the Act that would otherwise qualify the cost of athletic shoes as a medical expense. Accordingly, the cost incurred by you to acquire the athletic shoes does not qualify as a medical expense.

We hope our comments are helpful.

Yours truly,

Daryl Boychuk, LL.B.

For Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch

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