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.
MEMORANDUM
OCT 21 1988
TO Legislative Affairs Directorate C.D. McDonald Director General
FROM Specialty Rulings Directorate G.Ozols 957-2127
SUBJECT: Paragraph 118.2(2)(m) Regulation 5700
Please find attached a copy of a memorandum and enclosures received from Assessing and Enquiries Directorate concerning the eligibility as a medical expense under paragraph 118.2(2)(m) of the Income Tax Act of the costs of infusion pumps and disposable peripherals used in the treatment of diabetes. A copy of our reply is also enclosed.
We are referring this matter for your consideration and possible referral to the Department of Finance.
Director General Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1988
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© Sa Majesté la Reine du Chef du Canada, 1988
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