10 January 1990 Internal T.I. 74467 F - Medical Expenses (Adjustable Beds, Therapy Beds, etc.)

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.

Subject:  Medical Expenses -Adjustable Beds, Therapy Chairs and Lift Chairs

This is in reply to your memorandum of October 25, 1989 wherein you have questioned the deductibility, as a medical expense of the  24(1)

We have previously considered whether or not automatic adjustable beds could be considered a device or equipment of a prescribed kind for use by the patient as prescribed by a medical practitioner.  We are not of the opinion that the term "hospital bed" as used in Regulation 5700 is such as to include all therapeutic or adjustable beds. Your correspondence states that the company sells the adjustable bed as a hospital bed but we did not find anything to substantiate this in the accompanying detailed marketing brochure.  The bed appears to be sold as a bed of diversified capabilities with intended design and appeal to the general consumer market unlike the traditional hospital bed with basic adjustment functions. Because of the bed's "rocker switches" which control the elevating and lowering functions of the upper and lower portions of the bed we examined the possibility that the bed could qualify as a rocking bed for poliomyelitis victims as allowed by paragraph 118.2(2)(i) of the Income Tax Act (the "Act"); however, our initial research has indicated that rocking beds, which operate in a "see-saw" fashion by elevating the otherwise prone individual so that the lungs could more easily expand and then "lowering" the patient until the lower portion of the body is above the upper (forcing abdominal contents upwards against the lungs by force of gravity) thereby assisting the lungs to expel air, were designed as a respiratory device and that while the beds may not yet be considered entirely obsolete, more efficient respiratory devices are now usually prescribed and readily available (for which a medical expense may be available under Regulation 5700(c) of the Act). We would also question the required use of a manual control wand to achieve the changes in position as this would not allow an individual to sleep as a change in position is required each time that air is inhaled or expelled.

We considered whether the  24(1)  chair could be a prescribed medical device or equipment if prescribed by a medical practitioner and have concluded that  they could not. The only chair or lift that is prescribed by Regulation is :

i)     Regulation 5700(f), a power-operated guided chair installation, for an individual, that is designed to be used solely in a stairway and

ii)     Regulation 5700(m), a power-operated lift designed exclusively for use by a disable individual to allow him access to different levels of a building or to assist him to gain access to a vehicle, or to place his wheelchair in or on a vehicle.

It is readily apparent that neither chair meets either of the above requirements to qualify as a prescribed device or equipment.  Among other things, neither chair is designed for use in a stairway nor is either chair designed exclusively for use by a disable individual.

We trust that the above comments will be of assistance.

Yours truly,

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch