4 September 1998 External T.I. 9818345 - MEDICAL EQUIPMENT

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.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues:

Is "Pilates" Equipment (such as a Pilates Reformer, a Wunda chair and a spinal corrector barrel) a medical device and dectible as a medical expense ?

Position:

No

Reasons:

Not described in regulation 5700

XXXXXXXXXX 								981834
C. Tremblay
September 4, 1998

Dear XXXXXXXXXX,

This is in reply to your letter of July 4, 1998, wherein you ask whether the cost of the “Pilates” therapy equipment described in the documentation you enclosed qualifies as a medical expense for purposes of the medical expense tax credit under section 118.2 of the Income Tax Act (the “Act”).

In order for the cost of a device to qualify as a medical expense, the device or equipment must be prescribed by a medical practitioner and be described in specific provisions of subsection 118.2(2) of the Act or section 5700 of the Income Tax Regulations. “Pilates “ equipment such as a Pilates Reformer, a Wunda chair and a Spinal corrector barrel required for your specialized program are not provided for in any of the paragraphs of the above subsection of the Act or in the noted Regulation. Consequently, the cost of such devices or equipment does not qualify for the medical expense tax credit. For your reference, we have enclosed Interpretation Bulletin IT-519R2, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, dated April 6, 1998.

We regret that our response could not be more favourable.

Yours truly,

J. F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch