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15 November 2012 External T.I. 2012-0456201E5 F- Frais médicaux- calcul et dépenses non admissibles-- summary under Paragraph 118.2(2)(o) Summary Under Tax Topics- Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(o) emergency call service through telemonitoring ineligible In finding that the expenses of telemonitoring individuals in order to provide an emergency call service that is activated by a bracelet or a pendant – as well as the related expenses of purchasing or renting a tracking device and the associated user fees- were not eligible for the medical expenses tax credit ("METC") under s. 118.2(2)(m) or (o) or any other provision, CRA stated: [O]nly expenses paid for a specific laboratory, radiology or other diagnostic procedure may qualify as medical expenses, if that procedure was done on the order of a physician. ...

. … [T]he employer would be required to withhold a portion of the reimbursement payments in accordance with [Reg.] 102…. ...

See summary under s. 18(1)(a) – legal fees. ...

. … [W]here training is undertaken to maintain, update or upgrade a skill used in the course of a business, the exercise of a profession or a commercially viable activity of a participant, the costs of registration for a training, which may include travel and meal expenses, is deductible as a current expense. ...

Accordingly, that difference represented a taxable benefit to the purchaser, but such amount was required to be added to the purchaser's adjusted cost base under s. 52(1) – with a resulting reduction in the capital gain on the subsequent sale. ...

Accordingly, that difference represented a taxable benefit to the purchaser, but such amount was required to be added to the purchaser's adjusted cost base under s. 52(1) – with a resulting reduction in the capital gain on the subsequent sale. ...

. … Therefore, in light of the fact that the first $500 of a non-cash long-service award would have been non-taxable if it were received by the employee, it is our view that only the amount of the donation that exceeds $500 would be required to be included in the employee's income. ...

Accordingly, that difference represented a taxable benefit to the purchaser, but such amount was required to be added to the purchaser's adjusted cost base under s. 52(1) – with a resulting reduction in the capital gain on the subsequent sale. ...

. … If it were determined that the amount was not received in the course of a business, the amount would nonetheless be included in income pursuant to subsection 56(1)…. ...

28 March 2013 External T.I. 2012-0465171E5 F- Frais médicaux- technicien en orthophonie-- summary under Paragraph 118.2(2)(o) Summary Under Tax Topics- Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(o) services of speech therapy technician did not assist in diagnosis After a physician’s referral, the taxpayer’s child (with a severe and prolonged impairment entitling the taxpayer to a credit for mental or physical impairment under s. 118.3) has been using the services of a speech-language pathologist in the private sector, who can only provide services to the child once every two weeks – so that for the other weeks, the child is seen by a specialized speech therapy technician to whom the child was referred by the speech-language pathologist. ...