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 15, 1990 |
| Current Amendments and |
Business and General |
| Regulations Division |
Division |
| B. Bryson |
J.D. Jones |
| Acting Director |
957-2104 |
| |
901071 |
| |
EACC9229 |
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, that 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.
At least one major accounting firm is aware of this result and has asked us to confirm that expenses of installing a lift to provide access and agrees 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.
R.J.L. ReadDirector General Rulings DirectorateLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
Email this Content