Principal Issues: Whether the amounts paid to acquire 1) a portable oxygen concentrator and 2) a hyperbaric oxygen chamber would qualify as eligible medical expenses for the purposes of the medical expense tax credit (METC).
Position: 1) Yes. 2) Question of fact.
Reasons: 1) Based on the wording of the ITA. The amount paid to acquire a portable oxygen concentrator is considered a medical expense for a patient for the purposes of the METC pursuant to paragraph 118.2(2)(i) ITA. 2) Based on the wording of the ITA and a contextual and purposive analysis. The amount paid to acquire a hyperbaric chamber by a patient is considered a medical expense for the purposes of the METC under paragraph 118.2(2)(k) ITA, as long as it is an equipment necessary to administer oxygen, it is acquired for use by the patient and it is prescribed by a medical practitioner authorized to practise as such.
