23 February 1996 External T.I. 9605915 - MEDICAL EXPENSES

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 the cost of a whirlpool qualifies for the purposes of the medical expense tax credit.

Position:

It does not qualify

Reasons:

It is not described in subsection 118.2(2) or Regulation 5700

		960591
XXXXXXXXXX		M. Eisner

February 23, 1996

Dear Sir/Madam:

Re: Eligible Medical Expenses

This is in reply to your letter of February 8, 1996 in which you asked us whether the purchase of a Marquis Maximum Therapy Series "Retreat" whirlpool for your son would be eligible for the medical expense tax credit.

Your son has severe physical disabilities including a mobility impairment. In relation to those disabilities, a child development centre has recommended that the whirlpool be purchased and a medical practitioner has prescribed the unit with respect to hydrotherapy.

In order for a medical expense to qualify for the medical expense tax credit, it must be described within the relevant provisions of the Income Tax Act. As a hot tub, whirlpool, spa or its equivalent is not so described, the cost of such a unit does not qualify for the medical expense tax credit.

However, we are also mentioning that whirlpool or similar treatments qualify for the medical expense tax credit where the cost of the service is paid to a medical practitioner, nurse, or a public or licensed private hospital. In connection with these comments, we refer you to paragraphs 4 and 5 under the heading "References to Medical Professionals" in the enclosed Interpretation Bulletin IT-519R "Medical Expense and Disability Tax Credits and Attendant Care Expense Deductions" which has been enclosed.

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