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: Is the refundable Ontario Healthy Homes Renovation Tax Credit (OHHRTC) considered an amount that a taxpayer is "entitled to be reimbursed" for the purposes of paragraph 118.2(3)(b) of the Income Tax Act (the "Act")?
Position: The medical expenses for the medical expense tax credit will not be reduced by the OHHRTC. Revised position - replaces 2012-047038.
Reasons: See below.
August 19, 2013
Robin Maley, Manager N. Shea-Farrow
Business and Employment Division Income Tax Rulings Directorate
Provincial Legislative Affairs Section 905-721-5099
2013-049090
Medical Expense Tax Credit
This is to advise you that we have reviewed the position taken in our recent interpretation document number 2012-047038 with respect to whether the refundable Ontario Healthy Homes Renovation Tax Credit (OHHRTC) is an amount that a taxpayer is "entitled to be reimbursed" for the purpose of paragraph 118.2(3)(b) of the Income Tax Act (the "Act").
Upon review, we have concluded that the OHHRTC will not be considered to be a reimbursement for the purpose of paragraph 118.2(3)(b) of the Act. Consequently, medical expenses eligible for the medical expense tax credit will not be reduced by the OHHRTC.
Please do not hesitate to contact me if you need further information on this matter.
Sharmini Ratnasingham
for Director
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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