25 July 2014 External T.I. 2014-0524211E5 - Medical Expense - Lift Chair

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.

Principal Issues: Whether a lift armchair is an eligible medical expense for the purposes of the METC?

Position: No.

Reasons: A lift armchair is not included as a medical expense under subsection 118.2(2) of the Act or under section 5700 of the Regulations.

XXXXXXXXXX
2014-052421
Janet Lew, CPA, CA
(613) 957-2135

July 25, 2014

Dear XXXXXXXXXX:

Re: Medical Expense – Lift Armchair

This letter is in response to your March 11, 2014 facsimile in which you requested our comments regarding whether a power-lift armchair that assists an individual in getting out of a chair would qualify as a medical expense for purposes of the medical expense tax credit ("METC"). Our understanding is that a lift armchair (or lift chair) is a type of recliner designed to allow an individual to manoeuvre his or her position in the chair. A power-lift armchair has a built-in motor that changes the position of a seat from sitting down to a complete upright position.

Our Comments

This technical interpretation provides general comments about the provisions of the Income Tax Act ("Act") and related legislation (where referenced). It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of particular transactions proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner set out in Information Circular IC 70-6R5, "Advance Income Tax Rulings."

Medical expenses which are eligible for the METC are limited to those described in subsection 118.2(2) of the Act. If a particular expenditure is not described as an eligible medical expense in subsection 118.2(2) or as required, in the Income Tax Regulations, or if the requirements under which the expenditure would qualify are not met, the expenditure does not qualify for purposes of the METC. This is the case even though the expenditure may have been incurred for medical reasons.

A lift armchair is not included as a medical expense under subsection 118.2(2) of the Act or under section 5700 of the Income Tax Regulations. Therefore, in our view, a lift armchair does not qualify for the medical expense tax credit.

Additional information on medical expenses can be found in the Income Tax Folio S1-F1-C1, "Medical Expense Tax Credit," and in the Guide RC4064, "Medical and Disability-Related Information," both of which are available on the Canada Revenue Agency website at www.cra-arc.gc.ca.

We trust our comments will be of assistance.

Yours truly,

Pamela Burnley, CPA, CA
Manager
Tax Credits and Ministerial Issues
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch