21 June 1990 Income Tax Severed Letter ACC9541 - Medical Expense Credit

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.

24(1) A. Humenuk
(613) 957-2135

Attention: 19(1)

June 21, 1990

19(1)

Re: Medical Expense Credit

Your letter of February 1, 1990 addressed to our Current Amendments & Regulations Division has been referred to us for reply.

In your letter, you explain that people suffering from Amyotrophic Lateral Sclerosis may require a surgical procedure known as gastrostomy. After this procedure, the patient requires a special food supplement which is prescribed by a medical practitioner.

You asked that the Regulations be amended to cover ALS patients who must use supplements to sustain life so that these expenses can be claimed as a medical expense for tax purposes.

From the information contained in your letter, it appears that the supplements in question already may qualify as a medical expense.

In this connection, we enclose a copy of Interpretation Bulletin IT-519 entitled "Medical Expense and Disability Tax Credits" which outlines the types of expenses which qualify as medical expenses under subsection 118.2(2) of the Income Tax Act.

In order for the supplements required by patients with the above condition to qualify as a medical expense under paragraph 118.2(2)(n) of the Act, they must be:

• • prescribed by a medical practitioner and recorded as such by a pharmacist.
• manufactured, sold or represented for use in
• a) restoring, correcting or modifying an organic function,
• b) diagnosing, treating or preventing a disease, disorder or abnormal physical state, or
• c) treating symptoms of a disease, disorder or abnormal physical state, and
• • supported by a receipt as described in paragraph 54 of the bulletin.

We trust our comments will be of assistance to you. Please do not hesitate to contact us if you have any further questions.

Yours truly,

R.D. Weil
for Director
Business and General Division
Specialty Rulings Directorate
Legislative and Intergovernmental
Affairs Branch

Attachment: IT-519

Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'information