Principal Issues: Does an amount paid by an individual for home care, in the form of cleaning and cooking provided to the individual's parents in law, who occupy a self contained residence on the individual's property, qualify as a medical expense eligible for reimbursement under a health care spending account?
Position: An amount paid in respect of home care for an elderly parent qualifies as a medical expense where: 1) the elderly parent is dependent on the individual for support at some time in the year; 2) a medical practitioner has certified (in writing or completion of Form T2201) that the parent is and will likely continue for a prolonged period of indefinite duration to be dependent on others for personal needs and care and as a result requires a full-time attendant; 3) the attendant is neither the individual's spouse nor under 18 years of age; and 4) the payee provides receipts including social insurance number to the payer.
Reasons: The determination is a question of fact.
Bob Naufal, CMA
XXXXXXXXXX (613) 957-2744
October 4, 2004