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 special mattress, the RIK Fluid Overlay, is a hospital bed within the meaning of paragraph 5700(h) of the Regulations.
Position: Likely not.
Reasons: It is our longstanding position that a hospital bed is the type found in hospitals.
XXXXXXXXXX 2009-031823
J. Gibbons, CGA
May 21, 2009
Dear XXXXXXXXXX :
This is in reply to your letter received April 9, 2009, concerning whether the cost of a special mattress, called an RIK Overlay, would qualify as a medical expense under the Income Tax Act (the "Act"). In your letter, you indicated that the mattress was purchased for your wife to help relieve the pain of her spinal stenosis.
Although questions from taxpayers concerning their completed transactions are normally dealt with by the local Tax Services Offices ("TSOs"), we have provided our general views regarding the application of the particular rules in the Act that are relevant to your situation. If you wish to have a more definitive response, you should submit your enquiry, along with any relevant documentation, to the applicable TSO listed on the "Contact Us" page of the Canada Revenue Agency website.
In order to qualify for the METC, the cost of a service or item must be described in the list of eligible medical expenses under subsection 118.2(2) of the Act. With regard to a particular medical device, it may qualify under paragraph 118.2(2)(m) of the Act if it is prescribed under section 5700 of the Income Tax Regulations (the "Regulations"), and is for the patient's use as prescribed by a medical practitioner. This paragraph also provides that the particular device must also meet such conditions as are prescribed to its use or as to the reason for its acquisition. In the case of a bed or mattress, paragraph 5700(h) of the Regulations describes a "hospital bed including such attachments thereto as may have been included in a prescription thereto". There is no definition of a hospital bed for this purpose, but we are of the view that this term refers to the type of bed usually found in hospitals.
It is our view that a mattress, including the RIK Overlay, would not be considered a hospital bed for purposes of paragraph 5700(h) of the Regulations and would thus not qualify as a medical expense.
We trust these comments will be of assistance.
Yours truly,
G. Moore
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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