19 May 1998 Internal T.I. 9808940 - MEDICAL DEVICE-PHOTOTHEREPY LAMPS

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: Are phototherepy lamps elegible for the medical expense credit?

Position: NO

Reasons: Not listed under Subsection 5700(1) of the Regulations

XXXXXXXXXX 						980894
C. Tremblay

Attention: 	XXXXXXXXXX 

May 19, 1998

Dear Madam,

This is in reply to your facsimile letter of March 17, 1998, wherein you ask whether the cost of phototherapy lamps prescribed by a medical practitioner qualifies as medical expenses under the Income Tax Act (the “Act”)

In order for the cost of a device to qualify as medical expense, the device or equipment must be described either in specific provisions of subsection 118.2(2) of the Act or section 5700 of the Regulations. Phototherapy lamps are neither specifically nor generally referred to in any of paragraphs of the subsection or in the Regulation. Consequently, the cost of such device or equipment does not qualify for the credit.

Phototherapy or similar treatments prescribed by a physician may be deductible for income tax purposes if the cost of the service (not the device) and is paid to a medical practioner, dentist or nurse or a public or licensed private hospital in respect of a medical service.

You may wish to recommend to your client to correspond with the Department of Finance Tax Policy Branch, L’Esplanade Laurier, 140 O’Connor Street, Ottawa, Ontario, K1G 0G5,. on this matter since that Department is responsible for selecting the devices to be added to the Regulations.

We trust our comments are of assistance

for Director,
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislative Branch