16 May 2000 External T.I. 2000-0024995 - MEDICAL EXPENSES-WHEEL 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.

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: Whether motorized wheelchair qualifies as medical expenses.

Position: Yes

Reasons: A wheelchair is listed as a device in 118.2(2)(i)

XXXXXXXXXX 2000-002499
J. Oulton
May 16, 2000

Dear XXXXXXXXXX:

This is in reply to your letter of March 28, 2000, in which you asked whether the cost of a motorized wheel chair would qualify as a medical expense under the Income Tax Act.

In general terms, the cost of a wheelchair (whether or not motorized) qualifies as a medical expense under paragraph 118.2(2)(i) of the Act. This is indicated in paragraph 36 of the enclosed interpretation bulletin IT-519R2. Further, as noted in paragraph 38 of the bulletin, the term wheelchair is not restricted to the conventional arm-powered or battery-powered wheelchair but also includes scooters and wheel-mounted geriatric chairs. It should be noted, however, that an electric scooter will only be regarded as a wheelchair if it is acquired in substitution for a wheelchair and it improves mobility.

We trust that these comments will be of assistance to you. If you need further assistance, please contact the Client Services Division of your local tax services office.

Yours truly,

John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate