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.
Subject: Deductibility of Medical Expenses in respect of XXX
We are enclosing, for your information, a copy of our correspondence with XXX who has asked us to provide a ruling or opinion with respect to the deductibility of amounts paid in connection with XXX. As you will note from our response to XXX we have indicated that the application of paragraph 118.2(2)(e) of the Act hinges on whether the school, XXX qualifies as one that specifically provides the facilities, equipment, or personnel required for the care and training of individuals suffering from the condition described in his submission. In an effort to resolve the matter we requested XXX to submit a brochure or similar document that describes how the school meets the criteria set out above. To date we have not received the requested information and have, therefore suggested in our response that when the information becomes available he should submit it to the District Taxation Office for the final determination.
Should your staff require any further assistance from this office please contact Jack Szeszycki at (613) 957-2103.
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© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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