Principal Issues: Whether the costs incurred for: 1) Proloquo2Go software; 2) an Apple iPad; and 3) a Liftware spoon qualify as medical expenses for purposes of the Medical Expense Tax Credit.
Position: 1) Likely yes; 2) No; 3) No.
Reasons: 1) The Proloquo2Go software appears to be similar to a bliss symbol board as described in Income Tax Regulation 5700(x); 2) An Apple iPad does not meet the requirements under subsection 118.2(2); 3) The Liftware spoon does not meet the requirements under subsection 118.2(2).