29 March 1995 External T.I. 9431745 - MEDICAL EXPENSE CREDIT - ADJUSTABLE BED

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 a "Simmons Adjustable Bed" qualifies as an allowable medical expense for purposes of the medical expense tax

Position TAKEN:

No.

Reasons FOR POSITION TAKEN:

The only "bed" described in the Regulation 5700 of the Income Tax Regulations, at paragraph (h), is a "hospital bed". The adjustable bed at issue, while adjustable in some ways similar to a hospital bed, does not appear to have any other features commonly associated with a hospital type bed, nor is it likely used in any hospitals.

		943174
XXXXXXXXXX	J.A. Szeszycki

Attention: XXXXXXXXXX

March 29, 1995

Dear Sirs:

Re: Medical Expense Tax Credit - Adjustable Bed

This is in reply to your letter of November 25, 1994 in which you requested our views on the qualification of the "Simmons Adjustable Bed" as a medical expense for income tax purposes. We apologize for the delay encountered in providing you with a response.

The types of devices or equipment the cost of which can be used in the calculation of the medical expense tax credit are restricted to those that are listed in Part 5700 of the Income Tax Regulations. While the list does not contain a direct reference to an "adjustable bed" it does refer, at paragraph (h), to a "hospital bed". While the bed, pictured and described in the brochure pages attached to your letter, is an adjustable one, in some ways similar to a hospital bed, it does not have any of the other features that are found on beds actually used by hospitals. In addition, it is unlikely that the Simmons Adjustable Bed is being used in hospitals.

Consequently, it is our view that the cost of a Simmons Adjustable Bed would not qualify as an allowable medical expense. We regret that our response could not be more favourable.

Yours truly,

P.D. Fuoco
for Director
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

c.c.Toronto West Taxation Services Office