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 a light therapy device for the treatment of Seasonal Affective Disorder qualifies as a medical expense.
Position: No.
Reasons: Light therapy devices are not provided for under subsection 118.2(2) or section 5700 of the Regulations.
2008-030507
XXXXXXXXXX Rob Ferrari
(613) 957-2138
January 19, 2009
Re: Light Therapy Device as Medical Expense
Dear XXXXXXXXXX :
This is in reply to your correspondence of December 31, 2008, wherein you ask whether the cost for a light therapy device for the treatment of Seasonal Affective Disorder qualifies as a medical expense for purposes of the medical expense tax credit under section 118.2 of the Income Tax Act (the "Act").
In order for the cost of any device or equipment to qualify as a medical expense, the device or equipment must be prescribed by a medical practitioner and be described in specific provisions of subsection 118.2(2) of the Act or prescribed by section 5700 of the Income Tax Regulations. Light therapy devices are not provided for in any of the paragraphs of subsection 118.2(2) of the Act or in the noted Regulation. Consequently, the cost of such devices or equipment does not qualify for the medical expense tax credit.
Further information on devices and equipment prescribed by regulation may be found in paragraph 56 and the appendix of Interpretation Bulletin IT-519R2 (Consolidated), "Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, posted at: http://www.cra-arc.gc.ca/E/pub/tp/it519r2-consolid/it519r2-consolid-e.html.
I trust my reply above will be of assistance.
Yours truly,
Gwen Moore
For Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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