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 the amount paid for a defibrillator is a qualifying medical expense
Position: yes
Reasons: It is considered to described in Regulation 5700(d).
XXXXXXXXXX 991950
M. Eisner
September 14, 1999
Dear Sir:
Re Medical Expenses
This is in reply to your letter which we received on July 15, 1999 concerning whether an amount paid for a defibrillator by an individual (the "Patient") qualifies for the medical expense tax credit.
A defibrillator is a device that can arrest fibrillation (contractions or twitchings of heart muscle fibres) by delivering an electrical shock through electrodes placed on the patient's chest wall. The device is designed to restore a normal heart beat.
In the circumstances of your situation, the Patient has heart disease and has already suffered several heart attacks. A pacemaker is not used by the Patient. The Patient's medical practitioner has prescribed a defibrillator for the Patient which could be used by another individual (a close friend) if the Patient were to suffer another heart attack. This individual has been trained with respect to the operation of the defibrillator.
Pursuant to paragraph 118.2(2)(m) of the Income Tax Act (the "Act") and paragraph 5700(d) of the Income Tax Regulations, an amount paid by an individual for a device or equipment designed to pace or monitor the heart of an individual, who suffers from heart disease, is a qualifying medical expense when it has been prescribed by a medical practitioner.
On the basis of information provided to us, it is our view that the defibrillator would be a qualified medical expense of the Patient pursuant to the above provisions.
We trust that our comments will be of assistance to you. Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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