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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Whether legislation or policy with respect to the cost of an air purifier as a medical expense has changed since our previous response in December/92.
Position TAKEN:
The substance of our previous letter remains unchanged. Regulation approved by P.C. on February 16, 1994 effective after December 16 1991.
Reasons FOR POSITION TAKEN:
Approved regulation amendment reflected Dec/88 Finance announcement.
941227
XXXXXXXXXX J.A. Szeszycki
Attention: XXXXXXXXXX
July 21, 1994
Dear Sirs:
Re: Medical Expenses - Portable Air Purifiers
This is in reply to your letter of May 2, 1994 in which you requested an update to the information provided to you in our previous letter dated December 17, 1992. Your request appears to be prompted by an article appearing in the April 23, 1994 edition of the Financial Post.
Our previous letter to you made reference to the December 20, 1988 press release issued by the Department of Finance which announced changes to Income Tax Regulation 5700 to include, among other things, certain devices and equipment related to the alleviation of environmental hypersensitivity. We also referred to the addendum to that press release which detailed the types of devices and equipment being considered.
As a result of that announcement amendments to Regulation 5700 were prepared to reflect the change. Those amendments include the addition of paragraph (c.1) which reads as follows:
(c.1) air or water filter or purifier for use by an individual who is suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation to cope with or overcome that ailment or disregulation;
These amendments were approved by the Privy Council on February 16, 1994, applicable after December 16, 1991. We suspect that it is this approval, which was announced in the Canada Gazette on March 9, 1994, that prompted the Financial Post article.
In summary, the substance of our previous letter remains unchanged, including the requirement that its use by the individual be prescribed by a physician, and is reflected in new paragraph (c.1) of Regulation 5700.
We hope our comments will clarify the Department's position with respect to the qualification of these devices in the computation of the medical expense tax credit.
Yours truly,
P.D. Fuoco
for Director
Business and General Division
Rulings Directorate
Policy and Legislation Branch
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