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: Does an electronic attendant care device qualify as a medical expense.
Position: No.
Reasons: It is not described in subsection 118.2(2)or Regulation 5700
2005-011933
XXXXXXXXXX Luisa A. Majerus, CA
(613) 832-3488
May 17, 2005
Dear XXXXXXXXXX:
Re: Home Support Assistance Device
This is in reply to your letter dated February 10, 2005, wherein you ask whether the cost of an electronic attendant care device would be eligible for the medical expense tax credit.
The device, developed by General Electric, is a personal emergency notification system that sends messages, through phone lines, to a central monitoring station. The system can report emergencies and is equipped with a panic sensor worn by an individual using the system.
Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. Where the particular transactions are completed, the inquiry should be addressed to the relevant Tax Services Office. However, we offer the following general comments.
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, 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.
Since the Home Support Assistance device is not included in the list of qualifying medical devices described in the Regulations, an amount paid for this device would not qualify as a medical expense.
We trust this information meets your needs at the current time.
Yours truly,
John Oulton, CA
For Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Planning Branch
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