28 May 1990 Income Tax Severed Letter ACC9024 - 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.

19(1)                                            900381
                                                 J. Jones
                                                 (613) 957-2104

May 28, 1990

19(1)

Re: Medical Expenses

This is in reply to your letter of April 4, 1990, wherein you requested our opinion on the deductibility as a medical expense of an electric recliner chair in the following situation.

                              24(1)
We advise that in order for the cost of an electric reclining
chair to qualify as a medical expense, in addition to being
prescribed by a medical practitioner, the device or equipment
must be listed in the Income Tax Regulations.  As an electric
reclining chair is not listed in the Income Tax Regulations as a
medical device or equipment, the cost of purchasing the chair
does not qualify as a medical expense.

We regret our reply could not be favourable.

Yours truly,

for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch