Principal Issues: Whether the cost of a particular electromedical device for magnetotherapy (or electromagnetic therapy) is an eligible medical expense for the purpose of paragraph 118.2(2)(m) of the Act and paragraphs 5700(v) and 5700(z.2) of the Regulations.
Position: Question of fact. Depending on its use, the device may fall under the ambit of paragraph 5700(v) in limited situations, provided that all the conditions in paragraph 118.2(2)(m) of the Act and paragraph 5700(v) of the Regulations are met. However, it is unlikely that the device would be considered to be an electrotherapy device that is described in paragraph 5700(z.2) of the Regulations.
Reasons: The wording of paragraphs 5700(v) and (z.2).