18 March 1998 Internal T.I. 9805577 - SCOOTER-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 scooter qualifies as medical expense when taxpayer is diagnosed for thinking, remembering, perceiving disability and is prohibited from driving.

Position:

No

Reasons:

Electric scooter are allowed as wheelchair when it is acquired in substitution for a conventional wheelchair, not in substitution for a car. The purchase of a car would not qualify as a medical expense.

Although there is no purpose test in the Act with respect to the use of wheelchair, the general meaning of this word is that it is a chair that is used by invalids or disabled. This would be restricted to persons whose disability is linked to the use of the wheelchair.

		March 18, 1998

	Charlottetown Tax Services Office	HEADQUARTERS
	Client Services	Nicole Mondou, M.Fisc.
(613) 957-8953
	Attention:  Sharon Bulger
		980557

Medical expenses

This is in reply to your memorandum of March 4, 1998, in which you requested our views as to whether the cost of a motorized scooter would qualify as a medical expense.

The situation you described is as follows. A taxpayer has impaired spacial relationship perception. More particularly, the taxpayer has a thinking, remembering, perceiving disability. Because of his disability, the taxpayer has been prohibited from driving; however, he can walk. The taxpayer would like to purchase a motorized scooter to give himself a greater range than when he walks.

In our view, the motorized scooter does not qualify as a medical expense in the particular circumstances of this taxpayer. Although the Department has previously accepted that an electric scooter may be regarded as being a “wheelchair” as that word is used in subparagraph 118.2(2)(i) of the Income Tax Act, this is restricted to circumstances where the scooter is acquired in substitution for a conventional wheelchair.

In the particular circumstances you described, the taxpayer can walk and the scooter will be acquired in substitution for a car, which would not qualify as a medical expense.

We trust that these comments are of assistance.

P. Spice
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch