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.
Power-operated Lifts for Disabled Individuals
This is in response to the memorandum of August 2, 1990 prepared by J.D. Jones concerning the above subject.
New paragraph 118.2(2)(1.2) of the Income Tax Act, as contained in Bill C-28, was intended by the Department of Finance to relate only to the cost of modifications to a dwelling, not to the cost of devices already prescribed as medical expenses. This intent is indicated in the Finance press release of December 20, 1988, in which it is announced that "eight new items will be added to the list of qualifying medical expenses".
It is our opinion that paragraph 118.2(2)(1.2) should be interpreted to apply to the cost of modifications to a home, such as widening doorways and lowering kitchen counters. Accordingly, we believe that a power- operated lift would still need to meet the requirements of paragraph 5700(m) of the Income Tax Regulations, as well as being prescribed by a physician, in order to qualify as a medical expense.
With respect to the expenses of installing a lift to provide access to a summer cottage, for the reasons stated above, we do not believe they qualify as medical expenses under paragraph 118.2(2)(1.2) of the Act. We note that paragraph 5700(m) of the Regulations applies to a lift designed to allow a disabled individual access to different levels of a building. It would appear that the lift in question would not qualify under paragraph 5700(m) of the Regulations because it does not provide access to different levels of a building.
Notwithstanding the above comments, we will forward a copy of your memorandum and our response to the Department of Finance for their consideration from a policy viewpoint.
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