See Also
Warnock v. The Queen, 2014 DTC 1176 [at 3658], 2014 TCC 240 (Informal Procedure)
Woods J found that, because "patient" is defined in s. 118.2(2)(a) to include only the individual who is claiming a medical expense tax credit, or...
Subsection 118.2(1) - Medical expense credit
Administrative Policy
6 December 2016 External T.I. 2015-0589041E5 F - Frais médicaux payés d’avance - prepaid medical expenses
After noting that fees (e.g., to a dentist) will not be recognized as medical expenses until they are incurred (i.e., the related services are...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | prepaid expenses not recognized before incurred | 290 |
8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos
An individual incurs $24,000 from being hospitalized in July 2013. Would the individual be able to claim $10,000 as a 2013 expense and also treat...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) | no 2nd credit under s. 118.3 re accommodation expenses in nursing home | 143 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) | floor of retirement residence servicing those with advanced Alzheimer’s can qualify as “nursing home” | 210 |
15 November 2012 External T.I. 2012-0456201E5 F - Frais médicaux - calcul et dépenses non admissibles
A taxpayer who incurred eligible medical expenses during the 12-month period beginning on January 1, 2011 wishes to claim a METC for only a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) | emergency call service through telemonitoring ineligible | 152 |
| Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(e) | non-custom shoes would not qualify | 118 |
16 November 2004 Internal T.I. 2004-0092521I7 F - Frais médicaux - époux
Mr. A and Ms. B married in June 2004. CRA found that Mr. A could not claim the medical expenses paid by his wife, Ms. B, for the period from...
B
Paragraph (a)
Administrative Policy
9 November 2005 Internal T.I. 2005-0133261I7 F - Frais médicaux payés à l'avance
After finding that dental care that was prepaid by the individual would not qualify for the credit until the care occurred, CRA stated:
Paragraph...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | prepaid dental care does not qualify until the year in which the care is received | 111 |
Subsection 118.2(2) - Medical expenses
Cases
Weeks v. Canada, 2001 DTC 5035 (FCA)
The Minister allowed some medical expense tax credits in respect of care for a son of the taxpayer who suffered from congenital brain malformation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 139 |
See Also
AB v. The Queen, 2014 DTC 1140 [at 3379], 2014 TCC 157 (Informal Procedure)
Apart from some concessions from the Minister, Campbell J disallowed the taxpayer's claims for medical expense tax credits relating to in vitro...
Greenaway v. The Queen, 2010 DTC 1065 [at 2846], 2010 TCC 42 (Informal Procedure)
The taxpayer , who had progressive multiple sclerosis, claimed a medical expense tax credit under s. 118.2(2)(e) for payments to "Huron Lodge Home...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(c) | 81 |
Zieber v. The Queen, 2008 DTC 4175, 2008 TCC 328 (Informal Procedure)
Beaubier D.J. found that the taxpayer's expenses relating to transplanting his and his wife's embryo into a surrogate mother qualified for a...
Rannelli v. MNR, 91 DTC 816, [1991] 2 CTC 2040 (TCC)
In finding that tuition fees paid to a private school which restricted its enrolment to children suffering from dyslexia were deductible under s....
Administrative Policy
25 July 1994 External T.I. 9406905 - MEDICAL EXPENSES - TRAVELLING EXPENSES
An individual who required medical treatment and returned from Florida to Canada to be treated rather than being treated in Florida, would not be...
23 March 1994 Internal T.I. 9406816 - COMPUTER COST AS A MEDICAL EXPENSE
The cost of personal computers is not allowable in the computation of the medical expense tax credit.
24 July 1992 External T.I. 7-921677
In order for a facility to qualify as a "nursing home" for purposes of paragraph (b) or (d), it must have competent medical personnel in a...
15 January 1992 T.I. (Tax Window, No. 15, p. 22, ¶1701)
The cost of airfare for a taxpayer and his nurse/companion to Arizona (in order to avoid adverse medical effects of Canadian winters) would not...
27 August 1991 T.I. (Tax Window, No. 8, p. 17, ¶1417)
The cost of cosmetic surgery that is not undertaken to maintain or restore health and that does not prevent or cure illness is not a medical expense.
28 March 1991 Memorandum (Tax Window, No. 1, p. 17, ¶1179)
The cost of electrolysis treatments prescribed by a medical practitioner for hormone imbalances does not qualify because an esthetician is not a...
6 March 1991 Memorandum (Tax Window, No. 1, p. 16, ¶1149)
Tuition fees paid to private schools catering to children with learning disabilities do not qualify as "medical expenses".
14 December 1989 Memorandum (May 1990 Access Letter, ¶1230)
The cost of a house built to accommodate personnel suffering from a particular disability, including capital cost allowance and property taxes,...
27 July 1989 T.I. (Dec. 89 Access Letter, ¶1055)
"Medical practitioner" refers to a person authorized to practise as such pursuant to the laws of the relevant jurisdiction, and therefore does not...
IT-519 "Medical Expenses and Disability Tax Credits"
Paragraph 118.2(2)(a)
Administrative Policy
4 May 2021 External T.I. 2020-0853361E5 F - Frais d'asepsie / asepsis fees
Regarding fees paid to a dentist for additional “asepsis” provided during the oral examination and treatment of children's cavities during the...
21 November 2017 CTF Roundtable Q. 16, 2017-0703891C6 - Medical assistance in dying
CRA indicated that the qualifying costs of medically-assisted dying where there is compliance with the detailed procedures set out in the Criminal...
6 December 2016 External T.I. 2015-0589041E5 F - Frais médicaux payés d’avance - prepaid medical expenses
What impact does the timing of payment of medical expenses have on the computation of the medical expense tax credit ("METC") in s. 118.2(1),...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) | example of the election to claim medical expenses (that are not a prepayment for a future year’s services) on a lagged basis | 183 |
21 January 2016 Roundtable, 2016-0624871C6 F - Colloque CPA- Frais médicaux - medical expenses
Can an orthodontist’s travel expenses qualify as a medical expense? CRA stated (TaxInterpretations translation):
[M]edical services are...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) | nursing home can be part of a facility | 152 |
13 November 2014 External T.I. 2014-0523911E5 F - Frais médicaux
Medical expenses that are paid for the services provided by an orthotherapist or an osteopath in the province of Quebec are not eligible for...
11 September 2014 External T.I. 2014-0529901E5 - Medical Expense - Vasectomy Reversal
Would a vasectomy reversal qualify? CRA stated:
[T]he fact that a service or procedure is elective would not disqualify it from being considered...
5 September 2014 External T.I. 2014-0529101E5 - METC - Hyperbaric Oxygen therapy
Were costs of hyperbaric oxygen therapy administered by a registered respiratory therapist in a private clinic in Alberta eligible? CRA stated...
2 May 2014 External T.I. 2014-0520551E5 F - Frais médicaux à l'extérieur du Canada
The individual had a worsening medical condition for which his specialist did not recommend surgery given the risks, and the second specialist in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(h) | accommodation re surgery abroad could qualify even if surgery available locally | 263 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) | travel to get surgery abroad could qualify as reasonable even where available locally | 255 |
28 November 2013 External T.I. 2013-0499731E5 - Medical Expense
fees paid to a medical practitioner to obtain Special Authority status for a prescription medication qualified as a medical expense under s....
28 March 2013 External T.I. 2012-0465171E5 F - Frais médicaux - technicien en orthophonie
After a physician’s referral, the taxpayer’s child (with a severe and prolonged impairment entitling the taxpayer to a credit for mental or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) | services of speech therapy technician, who supplemented speech-language pathologist’s services, were ineligible as being unsupervised by a doctor | 176 |
| 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 | 168 |
S1-F1-C1 - Medical Expense Tax Credit
As evidence of amounts paid to a licensed private hospital outside of Canada, an individual's METC claim should include records indicating:
[F]ull...
8 November 2011 Internal T.I. 2011-0416651I7 F - Crédit d'impôt pour frais médicaux
In order to finance the cost of surgery, the taxpayer took out a bank loan. Did the interest expense qualify? CRA responded:
[T]he interest...
12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux
Expenditures for aquatherapy classes did not qualify. Although they were prescribed by the taxpayer’s doctor, they were not paid to a medical...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(h) | "hospital bed" does not extend to all types of adjustable beds | 93 |
11 February 2011 External T.I. 2010-0386651E5 F - Admissibilité - Frais médicaux
In response to a query of the manager of a health care spending account as to whether an expenditure qualified under s. 118.2(2), CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) | pathology expenses paid to physician would qualify | 89 |
1 February 2011 External T.I. 2010-0386621E5 F - Prélèvement et conservation de cellules souches
In indicating that the expenses associated with harvesting and storing stem cells are ineligible for the credit, CRA stated:
[P]aragraph...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) | stem cell harvesting and storage costs ineligible as do not assist in diagnosis etc. | 100 |
29 May 2006 Internal T.I. 2006-0171931I7 F - Medical expense tax credit - XXXXXXXXXX
The taxpayer, who had been incurring medical expenses for his disabled child, made a donation to a charity, which subsequently paid the fees for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | “donation” to medical clinic which treated taxpayer’s son did not qualify as a charitable gift | 69 |
9 November 2005 Internal T.I. 2005-0133261I7 F - Frais médicaux payés à l'avance
In finding that dental care that was prepaid by the individual would not qualify for the credit until the care occurred, CRA stated:
In a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) - B - Paragraph (a) | a receipt for prepaid medical care does not qualify | 101 |
Paragraph 118.2(2)(b)
Administrative Policy
2 June 2010 External T.I. 2009-0343381E5 F - Frais de préposé aux soins
A mother of an autistic child, who qualifies for the credit for mental impairment in subsection 118.3(1), hired an applied behaviour analysis...
7 February 2000 External T.I. 2000-0000555 - NURSING HOME FEES-FOOD & ACCOM.
"Generally, all regular fees charged by a nursing home, including any component for accommodation or meals, are normally accepted as being on...
30 June 1995 External T.I. 9507885 - MEANING OF "ONE FULL TIME ATTENDANT"
After referring to the Wakelyn case (71 DTC 35) where "the Tax Appeal Board held that the phrase 'one full-time attendant' should not be...
Paragraph 118.2(2)(b.1)
See Also
Olney v. The Queen, 2014 DTC 1193 [at 3732], 2014 TCC 262 (Informal Procedure)
The taxpayer had been born under the effects of thalidomide, leaving her with virtually no arms and small hands with just three fingers. The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) | "general supervision" included doctor's giving of instructions, via the patient, to a personal trainer | 111 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) | scouting trip is not a moving expense | 33 |
Zaffino v. The Queen, 2007 DTC 1178, 2007 TCC 388 (Informal Procedure)
In finding for the taxpayer, Woods J. rejected a submission of the Crown that because the only kind of assistance provided by a service provider...
Administrative Policy
8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises
A taxpayer who does not carry on a business and who hires and remunerates employees such as a home care worker, a gardener, a maid, a housekeeper...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | small business job credit received for payroll of non-business employees, exempt | 109 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b) | small business job credit received for personal-care workers was “reimbursement” | 131 |
S1-F1-C1 - Medical Expense Tax Credit
Depending on the situation, [attendant care] tasks could include meal preparation, maid and cleaning services, transportation, and personal...
S1-F1-C1 - Medical Expense Tax Credit
For the care for a person with a disability, a taxpayer could claim the full amount of the cost of attendant care with no disability tax credit,...
S1-F1-C1 - Medical Expense Tax Credit
Amounts that are actually paid to an attendant for salary or remuneration as well as the employer's portion of employment insurance premiums,...
9 March 2004 External T.I. 2003-0046961E5 F - Frais payés à une famille d'accueil
Mr. A and Ms. A have a child with a mental or physical impairment who qualifies for the tax credit under s. 118.3(1), which is transferred to Ms....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 63 - Subsection 63(3) - Child Care Expense - Paragraph (a) | occasional short stays with the parents do not qualify as residing with them | 152 |
| Tax Topics - Income Tax Act - Section 68 | break-out of care component in the invoice for the attendant’s fee would permit CRA to recognize that component | 230 |
Paragraph 118.2(2)(b.2)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
Amounts that are actually paid to a group home for remuneration for care or supervision of the patient, including the employer's portion of...
Paragraph 118.2(2)(c)
See Also
Greenaway v. The Queen, 2010 DTC 1065 [at 2846], 2010 TCC 42 (Informal Procedure)
The taxpayer , who had progressive multiple sclerosis, claimed a medical expense tax credit under s. 118.2(2)(e) for payments to "Huron Lodge Home...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) | 81 |
Paragraph 118.2(2)(d)
Administrative Policy
May 2016 Alberta CPA Roundtable, Q.16
CRA indicated that “in an effort to reduce the delay in completing reviews related to nursing homes, CRA created an internal list of qualifying...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(n) | Segway modifications/tricyle wheelchairs qualify | 192 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) | geriatric chair with wheels is wheelchair | 56 |
21 January 2016 Roundtable, 2016-0624871C6 F - Colloque CPA- Frais médicaux - medical expenses
Respecting whether a private seniors’ residence was a “nursing home,” CRA stated (TaxInterpretations transalation):
[T]he requirement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | expenses of doctor travel and of Quebec naturopaths and osteopaths excluded | 182 |
8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos
Can accommodation expenses paid to a retirement home for a patient with advanced Alzheimer's and who is on a floor with other high-need seniors...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) | no 2nd credit under s. 118.3 re accommodation expenses in nursing home | 143 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) | expenses can be claimed based on 12-month period ending in year | 123 |
S1-F1-C1 - Medical Expense Tax Credit
While a particular place need not be a licensed nursing home, it must have the equivalent features and characteristics of a nursing home. For...
S1-F1-C1 - Medical Expense Tax Credit
For the care for a person with a disability, a taxpayer could claim the full amount of the cost of attendant care with no disability tax credit,...
Paragraph 118.2(2)(e)
Cases
Canada v. Scott, 2008 DTC 6682, 2008 FCA 286
On the advice of her pediatrician, the taxpayer enrolled her son, who was diagnosed with several learning disabilities, in a private school. Her...
Canada v. Title Estate, 2001 DTC 5236, 2001 FCA 106
A certificate stating that "this person requires a supervised setting since January 31, 1995 due to medical illness. This person requires a...
Anka v. Canada, 97 DTC 5290 (FCA)
Given the clear finding of fact made by the Tax Court judge that nothing linked tuition paid for the attendance of the taxpayer's child at nursery...
See Also
Leibovich v. The Queen, 2016 DTC 1016 [at 2612], 2016 TCC 6 (Informal Procedure)
The taxpayer’s son (“J”) was diagnosed with “Central Auditory Processing Dysfunction.” The clinical report made several classroom...
Karn v. The Queen, 2013 DTC 1082 [at 452], 2013 TCC 78 (Informal Procedure)
The taxpayer claimed a medical expense tax credit for tuition paid to a specialized private education school for her son. The Minister disputed...
Bauskin v. The Queen, 2013 DTC 1068 [369], at 2013 TCC 64
On the advice of a doctor, the taxpayer sent his son, who had ADHD, to a specialized program at a private school (the "Crestwood Transitions...
Lucarelli v. The Queen, 2012 DTC 1250 [at 3716], 2012 TCC 301 (Informal Procedure)
Woods J. dismissed the Minister's contention that the taxpayer's school tuition for her dyslexic son did not meet the certification requirements...
Piper v. The Queen, 2010 DTC 1343 [at 4311], 2010 TCC 492 (Informal Procedure)
The taxpayer's child had a severe learning disability. The taxpayer enrolled her at a private school, where she received special attention from...
Collins v. The Queen, [1998] 3 C.T.C. 2981 (TCC)
The taxpayer, whose son suffered from a mental handicap, satisfied the requirements of s. 118.2(e), so that a credit was available. Rowe J noted...
Administrative Policy
8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos
IT-519R2, paras. 29-30 indicated that the fees paid to a nursing home could qualify as eligible medical expenses under s. 118.2(2)(e), whereas...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) | floor of retirement residence servicing those with advanced Alzheimer’s can qualify as “nursing home” | 210 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) | expenses can be claimed based on 12-month period ending in year | 123 |
12 February 2008 Internal T.I. 2007-0240721I7 F - Crédit d'impôt pour frais médicaux
Regarding the ineligibility of fees paid for therapeutic riding sessions (recommended by a physiatrist for a child with encephalopathy with...
S1-F1-C1 - Medical Expense Tax Credit
CRA provides a detailed opinion on the kind of expenses that it will consider to be eligible medical expenses under s. 118.2(2)(e).
- School...
Paragraph 118.2(2)(g)
Cases
Canada v. Tallon, 2015 DTC 5082 [at 6023], 2015 FCA 156
The taxpayer, who resided in Thunder Bay, suffered from temporomandibular joint dysfunction, requiring prosthetic joints that were sensitive to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Consistency | stipulation on "medical services" in one paragraph carried over to another paragraph in same subsection that did not include that stipulation | 93 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Hansard referred to in purposive interpretation | 57 |
See Also
Tokarski v. The Queen, 2012 DTC 1138 [at 3213], 2012 TCC 115 (Informal Procedure)
The taxpayer's transportation expenses in respect of dental procedures in Poland were not deductible even though the cost of the procedure in her...
Sienema v. The Queen, 2010 DTC 1320 [at 4215], 2010 TCC 468 (Informal Procedure)
The taxpayer, diagnosed with psioriasis and psioratic arthritis, needed a hot tub and UVB phototherapy unit. Unable to install the equipment in...
Johnson v. The Queen, 2010 DTC 1213 [at 3568], 2010 TCC 321 (Informal Procedure)
Frequent flyer points applied by the taxpayer to purchase air tickets to Chicago for medical treatment there constituted "an amount paid" for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | frequent flyer points | 28 |
Patton v. The Queen, 2005 DTC 1786, 2005 TCC 704 (Informal Procedure)
The taxpayer's daughter, who had learning disabilities, attended at a special school where a portion of the day was devoted to specific exercises...
Administrative Policy
2 May 2014 External T.I. 2014-0520551E5 F - Frais médicaux à l'extérieur du Canada
The individual had a worsening medical condition for which his specialist did not recommend surgery given the risks, and the second specialist in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | hospitalization expenses at a foreign public hospital or a private licensed hospital could qualify | 124 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(h) | accommodation re surgery abroad could qualify even if surgery available locally | 263 |
5 April 2013 External T.I. 2013-0478271E5 F - Frais médicaux- déplacements- pénurie de médecins
A patient (the taxpayer) moved from Locality A to Locality B but, due to a shortage of family doctors in Locality B, could not be taken on as a...
5 April 2013 External T.I. 2012-0463351E5 F - Frais médicaux - déplacements hors du pays
The taxpayer was treated for a rare type of cancer in the U.S. Subsequently, a drug which the taxpayer had been taking became available in Canada....
Subparagraph 118.2(2)(g)(iii)
Administrative Policy
23 January 2008 Internal T.I. 2007-0255351I7 F - Frais médicaux - déplacement
Do travel expenses incurred by the taxpayer to receive specific medical treatment qualify under ss. 118.2(2)(g) and (h), where similar medical...
Paragraph 118.2(2)(h)
See Also
Jordan v. The Queen, 2013 DTC 1015 [at 77], 2012 TCC 394 (Informal Procedure)
Woods J allowed the deduction under s. 118.2(2)(h) of travel expenses for the taxpayer's almost daily trips between Weyburn and Regina to assist...
Administrative Policy
12 July 2018 Ministerial Correspondence 2018-0761301M4 - Method used to establish mileage rates
In response to a query on the methodology used to establish the kilometric rate for travel for medical expense tax credit purposes, CRA...
2 May 2014 External T.I. 2014-0520551E5 F - Frais médicaux à l'extérieur du Canada
The individual had a worsening medical condition for which his specialist did not recommend surgery given the risks, and the second specialist in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | hospitalization expenses at a foreign public hospital or a private licensed hospital could qualify | 124 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) | travel to get surgery abroad could qualify as reasonable even where available locally | 255 |
28 November 2010 Annual CTF Roundtable, 2013-0507301C6 - Cost of Travel as Medical Expense - 2010 CTF
Travel expenses may include expenses for meals, accommodations, and public transportation or, where public transportation is not readily...
Paragraph 118.2(2)(i)
Administrative Policy
May 2016 Alberta CPA Roundtable, Q.16
Respecting the eligibility of tricycles and bicycles, CRA stated:
Paragraph 118.2(2)(i)...allows an amount paid for a wheelchair as an eligible...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) | CRA internal nursing home list | 63 |
| Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(n) | Segway modifications/tricyle wheelchairs qualify | 192 |
S1-F1-C1 - Medical Expense Tax Credit
CRA provides comments on the terms:
- "iron lung" (para. 1.75);
- "wheelchair" (para. 1.76);
- "brace for a limb" (para. 1.77);
- "ileostomy or colostomy...
2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur
Is a taxpayer entitled to the medical expense tax credit ("METC") under s. 118.2(2)(i) for the cost of a scooter where, even if he can walk, he...
17 December 2009 External T.I. 2009-0351781E5 F - MAP - Fauteuil roulant
CRA stated:
[T]he term "wheelchair" in paragraph 118.2(2)(i) is not restricted to the conventional arm-powered or battery-powered wheelchairs but...
Paragraph 118.2(2)(i.1)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
To the extent that items such as bed clothing, disposable gloves for caregivers, body ointments and baby wipes are generic and not designed for...
Paragraph 118.2(2)(j)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
The phrase, "other devices for the treatment or correction of a defect of vision" includes contact lenses. To be eligible, the item must be...
Paragraph 118.2(2)(k)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
Although insulin substitutes are not covered under paragraph 118.2(2)(k), they are generally considered drugs, medicaments and other preparations...
Paragraph 118.2(2)(l.1)
Administrative Policy
31 July 2007 Internal T.I. 2007-0237541I7 F - Frais de déplacement, de pension et de logement
Parents and their twin babies must travel to another region in order for the twins to receive a spinal cord transplant. A preparatory period and...
Paragraph 118.2(2)(l.2)
Cases
Canada v. Gibson, 2002 DTC 6724, 2001 FCA 356
In dismissing the Crown's application, Rothstein J.A. stated (at p. 6724):
"We agree with the applicant that the availability of a tax credit...
See Also
Shallhorn v. Agence du revenu du Québec, 2019 QCCQ 449
S. 752.0.11.1(r) of the Quebec Taxation Act provided a credit (on the satisfaction of further conditions):
for reasonable expenses relating to...
Sotski v. The Queen, 2013 DTC 1229 [at 1257], 2013 TCC 286 (Informal Procedure)
The taxpayer's husband had Parkinson's disease, and was at risk of falling on the carpeted floors. Accordingly, the taxpayer replaced the...
Anthony v. The Queen, 2012 DTC 1275 [at 3808], 2012 TCC 334 (Informal Procedure)
The taxpayer's METC claim for a hot tub was denied on the same reasoning as in Johnston.
Johnston v. The Queen, 2012 DTC 1175 [at 3437], 2012 TCC 177 (Informal Procedure)
The taxpayer installed a hot tub to be used as a hydrotherapy pool for her daughter, who had cerebral palsy-related spastic quadriplegia and other...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 155 |
Barnes v. The Queen, 2009 DTC 1554, 2009 TCC 429 (Informal Procedure)
A swimming pool which the taxpayer built in his backyard for the purposes of permitting essential physiotherapy to be conducted for the benefit of...
Sokolowski v. The Queen, 2003 DTC 2150, 2003 TCC 730 (Informal Procedure)
Additional costs incurred by the taxpayer, who was suffering from multiple sclerosis but not yet confined to a wheelchair, in constructing his...
Hillier v. The Queen, 2000 DTC 2145 (TCC) (Informal Procedure)
In finding that the additional cost of constructing a new home that were attributable to the need to establish a contaminant-free environment for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 12 | 46 |
Administrative Policy
31 July 2014 External T.I. 2014-0535011E5 - Medical expenses - Generator and vehicle expenses
A disabled child requires breathing equipment. Would the cost of purchasing and installing an emergency, whole-house generator to power the...
S1-F1-C1 - Medical Expense Tax Credit
Examples of expenses that would be ineligible (because they increase home value or would be normally incurred by people without impairments)...
2 November 2009 External T.I. 2009-0345491E5 F - Crédit d'impôt pour frais médicaux
CRA noted that example of expenses (if reasonable in amount) falling within s. 118.2(2)(l.2) included:
(a) the purchase and installation of...
12 September 1995 External T.I. 9520655 - HOME RENOVATIONS AS A MEDICAL EXPENSE
Amounts paid in respect of the installation of a wheelchair lift to the second floor of an older home for the benefit of a disabled son, of...
6 June 1995 Internal T.I. 9502287 - HOME RENOVATIONS AS MEDICAL EXPENSES
The reasonable costs of constructing an addition to a house to accommodate the needs of a wheelchair-bound spouse are creditable.
20 April 1995 Internal T.I. 9509397 - MEDICAL EXPENSES
A proposed ground level addition to the taxpayer's residence necessitated by the second storey no longer being accessible to the taxpayer's...
5 June 1991 T.I. (Tax Window, No. 4, p. 27, ¶1280)
An air filtration system may qualify for a medical expense credit if it is prescribed by a qualified medical practitioner for a patient suffering...
Paragraph 118.2(2)(l.21)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
An example of an eligible expense under the incremental cost approach is the amount by which the cost of a wide doorway exceeds what it would have...
Paragraph 118.2(2)(l.7)
Administrative Policy
6 February 2008 Internal T.I. 2007-0249001I7 F - Crédit d'impôt-frais médicaux-Fourgonnette adaptée
A taxpayer has acquired a van-type recreational vehicle, equipped with sink, bed, toilet, shower and appliances, and a small trailer to transport...
Paragraph 118.2(2)(l.9)
See Also
Olney v. The Queen, 2014 DTC 1193 [at 3732], 2014 TCC 262 (Informal Procedure)
The taxpayer had been born under the effects of thalidomide, leaving her with virtually no arms and small hands with just three fingers. On the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) | "attendant care" needs an "attendant" but otherwise is broadly construed | 170 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) | scouting trip is not a moving expense | 33 |
Administrative Policy
28 March 2013 External T.I. 2012-0465171E5 F - Frais médicaux - technicien en orthophonie
After a physician’s referral, the taxpayer’s child (with a severe and prolonged impairment entitling the taxpayer to a credit for mental or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | services of speech therapy technician ineligible | 159 |
| 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 | 168 |
S1-F1-C1 - Medical Expense Tax Credit
The requirement that the therapy be administered under the general supervision of a medical doctor, psychologist or occupational therapist is not...
Paragraph 118.2(2)(l.91)
Administrative Policy
29 February 2012 Internal T.I. 2011-0429701I7 F - Frais médicaux- services de tutorat
The taxpayer’s a daughter is permanently eligible for the disability tax credit because of her mental functioning. If the parent hires a...
Paragraph 118.2(2)(m)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
Reasonable servicing and repair costs related to a device or piece of equipment listed under Reg. 5700 will generally be eligible for an METC.
Paragraph 118.2(2)(n)
Cases
Ali v. Canada, 2008 DTC 6446, 2008 FCA 190
The Court denied the taxpayers' claim for medical expense tax credits from the purchase of herbs, vitamins and supplements, given that s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | no discrimination denying tax credits for drugs that were obtainable without a prescription | 126 |
Ray v. Canada, 2004 DTC 6028, 2004 FCA 1
The Tax Court had erred in finding that vitamins, herbs and organic foods that had been prescribed by a physician and purchased off the shelf by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 48 | |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 18.24 | 66 |
Dunn v. Canada, 2003 DTC 5030, 2002 FCA 506
The taxpayer was not entitled to a credit for drugs that were prescribed by her physician, dentist and naturopath and that were not available...
See Also
Leeper v. The Queen, 2015 DTC 1115 [at 733], 2015 TCC 82 (Informal Procedure)
Paris J denied the taxpayer's claim for a medical expense tax credit relating to the purchase of natural health products including vitamins,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | non-creditability of natural cancer remedies not discriminatory | 59 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | unavailability of tax credit for natural cancer remedies did not infringe the taxpayer's s. 7 rights | 54 |
Berg v. The Queen, 2012 DTC 1017 [at 2564], 2011 TCC 528 (Informal Procedure)
The taxpayer was not allowed to deduct the cost of over-the-counter supplements to alleviate her fibromyalgia, chronic fatigue syndrome, and...
Tall v. The Queen, 2009 DTC 187, 2008 TCC 677 (Informal Procedure)
V.A. Miller, J. followed the decision in Ali v. The Queen, 2008 DTC 6446, 2008 FCA 190 in finding that the "recorded by a pharmacist" requirement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 54 |
Breger v. The Queen, 2007 DTC 1156, 2007 TCC 254 (Informal Procedure)
The taxpayer was a qualified medical doctor who prescribed various vitamins and herbs for his wife to take, who had severe ailments, with such...
Administrative Policy
2 December 2010 External T.I. 2010-0386581E5 F - CIFM - Traitement pour problème de peau
Regarding a drug prescribed by a dermatologist and recorded by a pharmacist, CRA stated:
[T]he expenses incurred by the taxpayer to purchase a...
Paragraph 118.2(2)(o)
See Also
CHEN v. The Queen, 2019 TCC 192 (Informal Procedure)
The taxpayer had stem cells harvested from the umbilical cord when she was delivered of her second son, which she claimed occurred on the verbal...
Shapiro v. The Queen, 2014 DTC 1080 [at 3080], 2014 TCC 74 (Informal Procedure)
The Minister denied the taxpayer's claim for medical expense tax credits for storing her child's cord blood. Based on the wording of s....
Administrative Policy
28 March 2013 External T.I. 2012-0465171E5 F - Frais médicaux - technicien en orthophonie
After a physician’s referral, the taxpayer’s child (with a severe and prolonged impairment entitling the taxpayer to a credit for mental or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | services of speech therapy technician ineligible | 159 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) | services of speech therapy technician, who supplemented speech-language pathologist’s services, were ineligible as being unsupervised by a doctor | 176 |
S1-F1-C1 - Medical Expense Tax Credit
CRA provides examples of expenses involved with artificial insemination that may fall under s. 118.2(2)(o) (para. 1.130).
Some costs associated...
15 November 2012 External T.I. 2012-0456201E5 F - Frais médicaux - calcul et dépenses non admissibles
In finding that the expenses of telemonitoring individuals in order to provide an emergency call service that is activated by a bracelet or a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(e) | non-custom shoes would not qualify | 118 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) | expenses that were incurred, paid for and receipted within same 12-month period cannot be deferred | 193 |
11 February 2011 External T.I. 2010-0386651E5 F - Admissibilité - Frais médicaux
In response to a query of the manager of a health care spending account as to whether an expenditure qualified under s. 118.2(2), CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | preliminary report of genetic counsellor would not qualify | 102 |
1 February 2011 External T.I. 2010-0386621E5 F - Prélèvement et conservation de cellules souches
In indicating that the expenses associated with harvesting and storing stem cells are ineligible for the credit, CRA stated:
[T]he services...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | stem cell harvesting and storage costs ineligible as not relating to an existing medical condition | 71 |
Paragraph 118.2(2)(q)
Administrative Policy
30 July 2014 Internal T.I. 2014-0524321I7 - New Brunswick Drug Plan- Premiums
"[P]remiums paid to the NBDP [New Brunswick Drug Plan] are qualifying medical expenses pursuant to paragraph 118.2(2)(q)… ."
6 October 2006 Roundtable, 2006-0197131C6 F - Police soins de longue durée
Insurers offer long term care policies which provide binding coverage for residential care (under which a daily benefit is provided in the event...
Subsection 118.2(2.1) - Cosmetic purposes
Administrative Policy
17 November 2011 External T.I. 2011-0414811E5 F - Frais médicaux- fins esthétiques
The correspondent, who underwent mammoplasty to reduce her right breast, that was covered by her provincial health care plan, at the same time...
S1-F1-C1 - Medical Expense Tax Credit
Procedures that would generally be considered to have a medical or reconstructive purpose include those that would ameliorate a deformity arising...
16 April 2013 External T.I. 2013-0480831E5 F - Frais médicaux - chirurgie esthétique
Following bariatric surgery and resulting significant weight loss, would costs incurred for cosmetic surgery to remove excess skin qualify? CRA...
25 September 2012 External T.I. 2012-0463201E5 - medical expenses - sex reassignment surgery
In response to a question as to whether the costs of sex change surgery and related transportation costs would qualify for the medical expense...
13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée
Cosmetic surgery is ineligible for the medical expense tax credit where the expense was “incurred” after March 4, 2010. In commenting on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | expense not incurred if obligation therefor dependent on future contingency | 97 |
Subsection 118.2(3) - Deemed medical expense
Paragraph 118.2(3)(b)
Administrative Policy
11 August 2015 External T.I. 2014-0527291E5 F - Remboursement de frais médicaux-CIMAD
2013-0490901I7 reversed 2001-0113237 in finding that the Ontario Healthy Homes Renovation Tax Credit would not be considered a "reimbursement" for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | correction in CRA position not applied on a retroactive basis | 138 |
2014 Ruling 2013-0514561R3 - Payment in lieu of continued PHSP coverage
Before ruling that lump sum payments, made under a CCAA plan to former employees in settlement of their claims respecting private health services...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | lump sum settlements of CCAA claims under private health services plans were non-taxable | 279 |
19 August 2013 Internal T.I. 2013-0490901I7 - medical expense tax credit
CRA indicated that upon review it had concluded that the refundable Ontario Healthy Homes Renovation Tax Credit (OHHRTC):
will not be considered...
8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises
A taxpayer who does not carry on a business and who hires and remunerates employees including a home care worker, and deducts source deductions...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | small business job credit received for payroll of non-business employees, exempt | 109 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) | single service does not qualify as attendant care | 74 |
May 2013 ICAA Roundtable, Q. 18 (reported in April 2014 Member Advisory)
Will CRA disallow expenses which are reimbursable but which have not been reimbursed? CRA responded:
By using "entitled" to be reimbursed for the...
27 January 2012 Internal T.I. 2011-0428831I7 F - Crédit d'impôt pour frais médicaux
The taxpayer was reimbursed by the Régie de l'assurance-maladie du Québec ("RAMQ") for drug costs incurred in 2007 through 2011, but in 2011,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) | application under s. 152(4.2) for drug claim deductions that later emerged | 137 |