27 November 1997 External T.I. 9727525 - BIKE ADAPTED FOR USE BY AMPUTEE NOT A WHEELCHAIR

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:

medical expense - whether a bicycle is a wheelchair

Position:

no

Reasons:

a wheelchair is a chair with wheels designed exclusively for use by an invalid and a bicycle is not a chair nor does it serve the same purpose of extending the individual's mobility generally

	                      	972752
XXXXXXXXXX	                     	A. Humenuk

November 27, 1997

Dear XXXXXXXXXX:

Re: Medical Devices

We are replying to your letter of October 9, 1997, concerning the definition of a wheelchair for income tax purposes.

You indicate that your leg has been amputated above the knee and that as a result, you are unable to walk without the use of a prosthetic leg or cane. Because of difficulties associated with the prosthetic leg, you have modified a bicycle to better enable yourself to move around. You ask whether the definition of a wheelchair includes a bicycle which has been modified for use by an individual with a mobility impairment, so that the cost of the modified bicycle would qualify as a medical expense for the purpose of the medical expense tax credit.

As explained in paragraph 38 of the enclosed Interpretation Bulletin IT-519R, amounts paid for or in respect of a wheelchair qualify as a medical expense by reason of paragraph 118.2(2)(i) of the Income Tax Act (the "Act"). Since the Act does not define a wheelchair, the ordinary meaning of wheelchair applies. In this regard, it should be noted that the ordinary meaning of wheelchair includes, in addition to the traditional style of wheelchair, a device that serves essentially the same purpose as that served by wheelchairs commonly in use.

The Concise Oxford Dictionary - Seventh Edition describes a wheelchair as "an invalid's chair on wheels", whereas Webster's Ninth New Collegiate Dictionary describes a wheelchair as "a chair mounted on wheels especially for the use of invalids". From these definitions, one can infer that the minimum characteristics of a wheelchair are that it is a chair with wheels and that it is designed exclusively for use by an individual with a mobility impairment.

Although the design of chairs may vary significantly, one common characteristic of a chair is that it is suitable for stationary relaxation. Since a bicycle is not stable in its stationary position, it could not be considered to be a chair, which is one of the essential characteristics of a wheelchair. In addition, the purpose and function of a standard bicycle differs from that of a wheelchair. A bicycle is used primarily as a mode of transportation or for recreational purposes, whereas a wheelchair is designed to provide the occupant with all purpose mobility.

Accordingly, it is our view that a bicycle does not meet the ordinary definition of a wheelchair and that the cost of a bicycle is not a medical expense for purposes of the Act. In addition, there is no provision in the Act by which the cost of adaptations to a bicycle would qualify as a medical expense.

We trust our comments have clarified our position in this regard.

Yours truly,

C. Chouinard
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

Enclosure