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 there is a proposed legislative change which would result in 3% of the individual’s net income as well as 3% of the net income of his or her spouse being taken into account in determining the individual’s medical expense tax credit.
Position: No
Reasons: No such change has been announced.
XXXXXXXXXX 991559
M. Eisner
July 8, 1999
Dear XXXXXXXXXX:
Re: Medical Expenses
This is in reply to your letter of May 30, 1999, concerning the above-noted subject.
In general terms, you can claim medical expenses in any 12 month period ending in a calendar year. However, your total expenses have to be more than either $1,614 or 3% of your net income, whichever is less.
At the present time there is no proposed legislative change which would result in 3% of the individual’s net income as well as 3% of the net income of his or her spouse being taken into account in determining the individual’s medical expense tax credit. It may be better for the spouse with the lower income to claim the allowable medical expenses. The annual General Income Tax Guide suggests that you compare your credit with the credit your spouse would be allowed. You can make which ever claim you prefer.
We trust that our comments are of assistance.
Yours truly,
J.F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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