12 February 2004 External T.I. 2003-0046081E5 - Medical Expenses - Sunglasses

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.

Principal Issues: Whether the cost of sunglasses that have been prescribed by an optometrist due to photosensitivity qualifies as a medical expense.

Position: No

Reasons: The sunglasses were purchased for the protection of the eyes from sunlight or bright lighting and not for the treatment or correction of a defect of vision.

XXXXXXXXXX 2003-004608
Shaun Harkin, CMA
February 12, 2004

Dear XXXXXXXXXX:

Re: Technical Interpretation Request: Medical Expense

This is in reply to your letter of October 27, 2003 wherein you request a ruling on whether the cost of sunglasses qualifies for the medical expense tax credit.

Your letter explains that an optometrist prescribed the sunglasses to treat a condition called photosensitivity, which causes you to suffer from headaches caused by the sun or bright lighting. The sunglasses in question were purchased from a retail store.

Written confirmation of the tax consequences inherent in a particular transaction or series of transactions are given by this Directorate only where the transaction(s) are proposed and are the subject matter of an advance ruling request submitted in the manner set out in Information Circular 70-6R5. However, we are prepared to provide the following comments.

Our Comments

Section 118.2 of the Income Tax Act (the "Act") provides rules for determining the amount that may be claimed, as a tax credit, in respect of medical expenses. Subsection 118.2(2) of the Act contains a list of expenditures that qualify as medical expenses.

An amount paid for eyeglasses or other devices for the treatment or correction of a defect of vision as prescribed by a medical practitioner or optometrist may qualify as a medical expense under paragraph 118.2(2)(j) of the Act.

In the situation described, it is our view that the sunglasses are used to protect the eyes from the sun or bright light and are not prescribed by your optometrist for the treatment or correction of a defect of vision. Accordingly, the cost of the sunglasses does not qualify as a medical expense.

We regret our response could not be more favourable.

Yours truly,

Wayne Antle, CGA
for Director
Business and Partnerships Division
Income Tax Rulings Directorate

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