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 amounts paid in respect of "medication dispensers" and "personal alert assistance" devices would be considered as amounts paid in respect of medical expenses incurred by or on behalf of the payee within the meaning of subsection 233(2) of the Regulations?
Position: No
Reasons: CRA policy
January 20, 2014
Robin Maley Income Tax Rulings
Manager Directorate
Provincial Legislative Amendments Section Business and Employment International, Provincial & Division
Strategic Policy Division Ananthy Mahendran
905-721-5204
2013-050671
Meaning of "Medical Expenses" in Subsection 233(2) of the Income Tax Regulations
This is in response to your e-mail dated September 30, 2013, wherein you requested our views as to whether amounts paid in respect of "medication dispensers" and "personal alert assistance" devices would be considered as amounts paid in respect of "medical expenses" incurred by or on behalf of the payee within the meaning of subsection 233(2) of the Income Tax Regulations (the "Regulations").
We have reviewed the request and we are of the view that these amounts would not be considered as amounts paid in respect of "medical expenses" incurred by or on behalf of the payee within the meaning of subsection 233(2) of the Regulations.
We hope that these comments will be of assistance to you. If you have any questions or comments, please feel free to contact us.
Yours truly,
Sharmini Ratnasingham
for Director
Business and Employment Division
Income Tax Rulings Directorate
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