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.
Saskatoon District Office Personal and General Public Affairs Section
Attention: Jennifer Flagel
Attendant Care Expenses
This memorandum is further to our previous memorandum of November 5, 1993 concerning the issue of whether the cost of a taxi or bus designed to transport disabled individuals would be an eligible expense under section 64 of the Act.
We may inadvertently have given the impression that a portion of the amount paid to a personal attendant would not be deductible where that attendant transported the disabled individual to and from work as part of the duties of providing attendant care. Where the attendant transports the disabled person to and from work as part of the overall duties of providing attendant care, it is our view that no part of the amount paid for such care would be denied solely by reason of the fact that one of the duties of that attendant was to provide transportation to and from work for the disabled individual.
P.D. Fuoco Section Chief Personal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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