10 November 1998 External T.I. 9827555 - MEDICAL EXPENSES OUTSIDE CANADA

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: 1) Are medical expenses incurred outside Canada eligible?

Position: YES

Reasons: 118.2(2), par 13 of IT 519R2

XXXXXXXXXX 		C. Tremblay
			982755
November 10, 1998

Dear XXXXXXXXXX:

Re: Medical Expenses

This is in reply to your letter of October 14, 1998 wherein you enquired whether cosmetic surgery performed outside Canada qualifies as a medical expense.

Interpretation Bulletin, IT-519R2, Medical Expenses and Disability Tax Credit and Attendant Care Expense Deduction, a copy of which is enclosed, provides the Department’s technical interpretation of the income tax laws as they relate to the medical expense tax credit. Paragraph 13 of IT-519R2 confirms that an individual qualifying medical expenses are not restricted to those incurred or paid in Canada.

Under paragraph 118.2(2)(a) of the Income Tax Act (the "Act"), an amount paid to a medical doctor, nurse, or hospital normally qualifies as a medical expense for the purpose of the medical expense tax credit, since such amounts are usually paid for medical services rendered. Further, in our view, an amount paid to a medical practitioner for surgery of any kind, whether cosmetic or elective generally qualifies. It is presumed that such surgery is beneficial to the patient’s health.

We caution that our comments are general in nature and are not advance income tax rulings. In order to determine whether a specific medical expense qualifies in a particular fact situation, a review of all of the facts and pertinent documentation would have to be undertaken by your local tax services office.

We trust our comments will be of assistance to you

J. Gibbons, CGA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch