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.
| |
August 2, 1990 |
| Current Amendments and |
Business General |
| Regulations Division |
Division |
| B. Bryson |
J.D. Jones |
| Acting Director |
957-2104 |
| |
901017 |
SUBJECT: Power-operated Lifts for Disabled Individuals Subsection 118.2(2) of the Act and Paragraph 5700(m) of the Regulations
New paragraph 118.2(2)(l.2) of the Act permits the deduction as a medical expense for
" ... reasonable expenses relating to modifications to a dwelling of the patient ... to enable the patient to be mobile and functional within the dwelling".
In our view, this paragraph now allows a disabled individual to deduct, inter alia, the cost of purchasing and installing in a dwelling (primary or otherwise) a power-operated lift that is not designed exclusively for use by disabled individuals, provided the lift is attached to and relates to modifications to the dwelling.
As a result, in such cases, the requirement in paragraph 5700(m) of the Regulations that a power-operated lift be
"designed exclusively for use by a disabled individual to allow him access to different levels of a building"
has been nullified. In addition, the use of the device no longer needs to be prescribed by a physician pursuant to paragraph 118.2(2)(m) of the Act.
We have been asked to confirm that expenses of installing a lift to provide access to a summer cottage accessible only by water would qualify under new paragraph 118.2(2)(l.2).
Prior to replying to this query, we would appreciate your comments as to whether this result is intended from a policy viewpoint.
M.G. Hiltz for Director GeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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