23 December 1996 External T.I. 9635945 - ELECTROLYSIS AS A MEDICAL EXPENSE

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 or not payment made to an electrologist for
electrolysis treatment recommended by a physician qualifies as
a medical expense

Position:

No

Reasons:

Subsection 118.2(2) is specific as to what procedures qualify
as a medical expense when prescribed by a medical

practitioner. Electrolysis is not one of them.

963594
XXXXXXXXXX Jacques E. Grisé
(613) 957-2059

Attention: XXXXXXXXXX

December 23, 1996

Dear Sirs:

Re: Medical Expenses

This is in reply to your letter of October 22, 1996 requesting our further consideration in the matter of electrolysis and the medical expense tax credit. You specifically request our opinion on whether or not the cost of electrolysis treatment recommended by a physician to maintain or restore an individual's mental or physical health would be considered as a medical expense.

Your query stems from a reading of Interpretation Bulletin IT-519R, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction. You observe that the bulletin describes a number of situations that qualify for the medical expense tax credit which, in your view, compare to the treatment of hirsutism by electrolysis. You mention in particular the cost of eye glasses and insulin as qualifying expenses for the medical expense tax credit.

Paragraphs 118.2(2)(a) to (q) of the Income Tax Act (the Act) list the various expenditures that qualify as a medical expense of an individual. Paragraph 118.2(2)(j) of the Act deals specifically with eye glasses and reads as follows:

"for eye glasses or other devices for the treatment or correction of a defect of vision of the patient as prescribed by a medical practitioner or optometrist".

The cost of insulin on the other hand is dealt with in paragraph 118.2(2)(k) of the Act which states:

"for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectible for pernicious anaemia or vitamin B12 for pernicious anaemia, for use by the patient as prescribed by a medical practitioner".

Since there is no similar specific provision in the Act that provides for the recognition of the cost of electrolysis treatment recommended by a physician as a medical expense, such costs do not qualify for the medical expense tax credit.

Further, our earlier correspondence explained why the cost of electrolysis treatment did not generally qualify as a medical expense under the provision of paragraph 118.2(2)(a) of the Act unless the payment is made to a medical practitioner for electrolysis that can be regarded as being in the nature of medical services even though the service is carried out by an electrologist who is employed by the medical practitioner.

Yours truly,

John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

??