26 April 1999 External T.I. 9907115 - MEDICAL EXPENSES

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 various services provided by a doctor medical services?

Is tooth bleaching by a dentist eligible as a medical expense?

Position: The services provided are likely medical services.

Yes

Reasons: We have previously conceded that an amount paid to a medical practitioner for surgery of any kind, whether cosmetic or elective generally qualifies as a medical expense.

Tooth bleaching is a dental service and if the fee for such a service is paid to a dentist, it would qualify as a medical expense

XXXXXXXXXX 					990711
J. E. Grisé
Attention: XXXXXXXXXX 

April 26, 1999

Dear Sirs:

Re: Medical Expenses

This is in reply to your letter of March 12, 1999, requesting clarification of the eligibility of certain charges as qualifying medical expenses for purposes of the Income Tax Act (the Act).

You are particularly interested in knowing if the following services provided by a doctor would be eligible as medical expenses for purposes of the Act:

• hair transplant,
• facelift,
• liposuction,
• rhinoplasty and
• breast augmentation.

Under paragraph 118.2(2)(a) of the Act, an amount paid to a medical doctor 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. Also, in our view, an amount paid to a dentist for tooth bleaching would normally qualify as dental services, and thus be eligible as a medical expense for purposes of the Act.

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 the facts and pertinent documentation would have to be undertaken by your local tax services office.

We hope our comments are helpful.

Yours truly,

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