Tallon – Federal Court of Appeal finds that a warm climate is not a medical service

In reversing the Tax Court below, Ryer JA denied medical expense tax credits on $18,000 of travel, accommodation and meal costs of an extended trip of the taxpayer and her husband to Thailand and Indonesia, whose climate was much easier on her prosthetic joints than Thunder Bay winters.  He found that "because the salutary effects of the warm Thai and Indonesian climates were not provided to the Taxpayer by a person or hospital, those effects cannot constitute a medical service."

Nela Armstrong.  Summary of The Queen v. Tallon, 2015 FCA 156, under s. 118.2(2)(g).