24 June 2010 External T.I. 2010-0356391E5 - Baby wipes as medical expense

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 baby wipes qualify under paragraph 118.2(2)(i)

Position: No

Reasons: The reference to other products in the statement "for or in respect of diapers, disposable briefs, catheter, catheter trays, tubing or other products" is restricted to the same class of products as diapers, disposable briefs, etc.
LEGISLATIVE REFERENCE: 118.2(2)(i.1)
HAA: No paper record.

XXXXXXXXXX
					2010-035639
					J. Gibbons, CGA
June 24, 2010

Dear XXXXXXXXXX :

Re: Baby Wipes as a Medical Expense

We are replying to your letter dated January 29, 2010, in which you requested our views whether moist wipes or baby wipes qualify as a medical expense under paragraph 118.2(2)(i.1) of the Income Tax Act (the "Act") .

Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. Also, where the particular transactions are completed, the inquiry should be addressed to the relevant Tax Services Office. Nonetheless, we have provided some general comments below.

As you noted in your letter, paragraph 53 of IT-519R2 (Consolidated), Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, indicates that amounts "for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by the patient by reason of incontinence caused by illness, injury or affliction" qualify as eligible medical expenses under paragraph 118.2(2)(i.1) of the Act. In our view, the reference to "other products" in paragraph 118.2(2)(i.1) of the Act is restricted to the same class of products as diapers, disposable briefs, catheters, catheter trays, and tubing and would not encompass baby wipes. Accordingly, it is our view that the cost of baby wipes would not be eligible medical expenses.

We trust these comments will be of assistance.

Yours truly,

Gwen Moore
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch