Principal Issues: 1) Whether the cost of a particular liquid meal replacement product that is prescribed for a patient post lung and throat cancer, would be eligible as a medical expense for the purpose of the medical expense tax credit. 2) Whether consuming the particular liquid meal replacement product may be considered "therapy" for the purpose of the disability tax credit.
Position: 1) Question of fact, although unlikely in the present case; we are not aware of liquid meal replacement products that can lawfully be acquired for use by the patient only if prescribed by, or with the intervention of, a medical practitioner. 2) Likely not. Being required to consume a particular meal replacement product seems akin to a dietary regime or restriction.
Reasons: 1) The wording in paragraph 118.2(2)(n) of the Act and section 5701 of the Regulations. 2) The requirements in paragraph 118.3(1)(a.1) and subsection 118.3(1.1) of the Act.
