Section 118.2

See Also

Warnock v. The Queen, 2014 DTC 1176 [at 3658], 2014 TCC 240 (Informal Procedure)

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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

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) prepaid expenses not recognized before incurred 280

8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos

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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 137
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” 204

Subsection 118.2(2) - Medical expenses

Cases

Weeks v. Canada, 2001 DTC 5035 (FCA)

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See Also

Ismael v. The Queen, 2014 DTC 1140 [at 3379], 2014 TCC 157 (Informal Procedure)

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Words and Phrases
organ

Greenaway v. The Queen, 2010 DTC 1065 [at 2846], 2010 TCC 42 (Informal Procedure)

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Zieber v. The Queen, 2008 DTC 4175, 2008 TCC 328 (Informal Procedure)

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Words and Phrases
organ

Rannelli v. MNR, 91 DTC 816 (TCC)

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Administrative Policy

25 July 1994 T.I. 940690 (C.T.O. "Medical Expenses - Traveling Expenses")

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23 March 1994 T.I. 940681 (C.T.O. "Computer Cost as a Medical Expense")

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24 July 1992 External T.I. 7-921677 -

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15 January 1992 T.I. (Tax Window, No. 15, p. 22, ¶1701)

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27 August 1991 T.I. (Tax Window, No. 8, p. 17, ¶1417)

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28 March 1991 Memorandum (Tax Window, No. 1, p. 17, ¶1179)

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6 March 1991 Memorandum (Tax Window, No. 1, p. 16, ¶1149)

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14 December 1989 Memorandum (May 1990 Access Letter, ¶1230)

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27 July 1989 T.I. (Dec. 89 Access Letter, ¶1055)

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IT-519 "Medical Expenses and Disability Tax Credits"

Paragraph 118.2(2)(a)

Administrative Policy

21 November 2017 CTF Roundtable Q. 16, 2017-0703891C6 - Medical assistance in dying

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6 December 2016 External T.I. 2015-0589041E5 F - Frais médicaux payés d’avance - prepaid medical expenses

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Words and Phrases
incur
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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 173

21 January 2016 Roundtable, 2016-0624871C6 F - Colloque CPA- Frais médicaux - medical expenses

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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 144

13 November 2014 External T.I. 2014-0523911E5 F - Frais médicaux

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11 September 2014 External T.I. 2014-0529901E5 - Medical Expense - Vasectomy Reversal

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5 September 2014 External T.I. 2014-0529101E5 - METC - Hyperbaric Oxygen therapy

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2 May 2014 External T.I. 2014-0520551E5 F - Frais médicaux à l'extérieur du Canada

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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 234
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 228

28 November 2013 External T.I. 2013-0499731E5 - Medical Expense

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S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(b)

Administrative Policy

7 February 2000 External T.I. 2000-000055 -

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30 June 1995 T.I. 950788 (C.T.O. "Meaning of 'One Full-Time Attendant'")

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Paragraph 118.2(2)(b.1)

See Also

Olney v. The Queen, 2014 DTC 1193 [at 3732], 2014 TCC 262 (Informal Procedure)

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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 103
Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) scouting trip is not a moving expense 31

Zaffino v. The Queen, 2007 DTC 1178, 2007 TCC 388 (Informal Procedure)

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Words and Phrases
attendant care

Administrative Policy

8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business small business job credit received for payroll of non-business employees, exempt 103
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” 125

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(b.2)

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(c)

See Also

Greenaway v. The Queen, 2010 DTC 1065 [at 2846], 2010 TCC 42 (Informal Procedure)

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Paragraph 118.2(2)(d)

Administrative Policy

May 2016 Alberta CPA Roundtable, Q.16

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 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

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Words and Phrases
nursing home
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 148

8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos

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Words and Phrases
nursing home
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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 137
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) expenses can be claimed based on 12-month period ending in year 117

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(e)

Cases

Canada v. Scott, 2008 DTC 6682, 2008 FCA 286

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Canada v. Title Estate, 2001 DTC 5236, 2001 FCA 106

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Anka v. Canada, 97 DTC 5290 (FCA)

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Leibovich v. The Queen, 2016 DTC 1016 [at 2612], 2016 TCC 6 (Informal Procedure)

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Karn v. The Queen, 2013 DTC 1082 [at 452], 2013 TCC 78 (Informal Procedure)

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Bauskin v. The Queen, 2013 DTC 1068 [369], at 2013 TCC 64

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Lucarelli v. The Queen, 2012 DTC 1250 [at 3716], 2012 TCC 301 (Informal Procedure)

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Piper v. The Queen, 2010 DTC 1343 [at 4311], 2010 TCC 492 (Informal Procedure)

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Collins v. The Queen, [1998] 3 C.T.C. 2981 (TCC)

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8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos

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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” 204
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) expenses can be claimed based on 12-month period ending in year 117

S1-F1-C1 - Medical Expense Tax Credit

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(g)

Cases

Canada v. Tallon, 2015 DTC 5082 [at 6023], 2015 FCA 156

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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 85
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. Hansard referred to in purposive interpretation 51

See Also

Tokarski v. The Queen, 2012 DTC 1138 [at 3213], 2012 TCC 115 (Informal Procedure)

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Sienema v. The Queen, 2010 DTC 1320 [at 4215], 2010 TCC 468 (Informal Procedure)

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Johnson v. The Queen, 2010 DTC 1213 [at 3568], 2010 TCC 321 (Informal Procedure)

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amount
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Tax Topics - General Concepts - Payment & Receipt frequent flyer points 26

Patton v. The Queen, 2005 DTC 1786, 2005 TCC 704 (Informal Procedure)

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medical services

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2 May 2014 External T.I. 2014-0520551E5 F - Frais médicaux à l'extérieur du Canada

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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 115
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 234

Paragraph 118.2(2)(h)

See Also

Jordan v. The Queen, 2013 DTC 1015 [at 77], 2012 TCC 394 (Informal Procedure)

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2 May 2014 External T.I. 2014-0520551E5 F - Frais médicaux à l'extérieur du Canada

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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 115
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 228

28 November 2010 Annual CTF Roundtable, 2013-0507301C6 - Cost of Travel as Medical Expense - 2010 CTF

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Paragraph 118.2(2)(i)

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May 2016 Alberta CPA Roundtable, Q.16

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wheelchair
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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 - Paragraph 5700(n) Segway modifications/tricyle wheelchairs qualify 192

S1-F1-C1 - Medical Expense Tax Credit

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(i.1)

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(j)

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(k)

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(l.2)

Cases

Canada v. Gibson, 2002 DTC 6724, 2001 FCA 356

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See Also

Sotski v. The Queen, 2013 DTC 1229 [at 1257], 2013 TCC 286 (Informal Procedure)

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Anthony v. The Queen, 2012 DTC 1275 [at 3808], 2012 TCC 334 (Informal Procedure)

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Johnston v. The Queen, 2012 DTC 1175 [at 3437], 2012 TCC 177 (Informal Procedure)

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Barnes v. The Queen, 2009 DTC 1554, 2009 TCC 429 (Informal Procedure)

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Sokolowski v. The Queen, 2003 DTC 2150, 2003 TCC 730 (Informal Procedure)

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Hillier v. The Queen, 2000 DTC 2145 (TCC) (Informal Procedure)

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Words and Phrases
alteration

Administrative Policy

31 July 2014 External T.I. 2014-0535011E5 - Medical expenses - Generator and vehicle expenses

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S1-F1-C1 - Medical Expense Tax Credit

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

12 September 1995 T.I. 952065 (C.T.O. "Home Renovations as a Medical Expense")

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6 June 1995 T.I. 950228 (C.T.O. "Home Renovations as Medical Expenses")

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20 April 1995 Memorandum 950939 (C.T.O. "Medical Expenses")

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5 June 1991 T.I. (Tax Window, No. 4, p. 27, ¶1280)

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Paragraph 118.2(2)(l.9)

See Also

Olney v. The Queen, 2014 DTC 1193 [at 3732], 2014 TCC 262 (Informal Procedure)

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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 158
Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) scouting trip is not a moving expense 31

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(l.21)

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(m)

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(n)

Cases

Ali v. Canada, 2008 DTC 6446, 2008 FCA 190

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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 120

Ray v. Canada, 2004 DTC 6028, 2004 FCA 1

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Dunn v. Canada, 2003 DTC 5030, 2002 FCA 506

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See Also

Berg v. The Queen, 2012 DTC 1017 [at 2564], 2011 TCC 528 (Informal Procedure)

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Tall v. The Queen, 2009 DTC 187, 2008 TCC 677 (Informal Procedure)

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Breger v. The Queen, 2007 DTC 1156, 2007 TCC 254 (Informal Procedure)

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Paragraph 118.2(2)(o)

See Also

Shapiro v. The Queen, 2014 DTC 1080 [at 3080], 2014 TCC 74 (Informal Procedure)

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Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

Paragraph 118.2(2)(q)

Administrative Policy

30 July 2014 Internal T.I. 2014-0524321I7 - New Brunswick Drug Plan- Premiums

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Subsection 118.2(2.1) - Cosmetic purposes

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

25 September 2012 External T.I. 2012-0463201E5 - medical expenses - sex reassignment surgery

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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

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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 132

2014 Ruling 2013-0514561R3 - Payment in lieu of continued PHSP coverage

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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 268

19 August 2013 Internal T.I. 2013-0490901I7 - medical expense tax credit

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8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises

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Words and Phrases
reimbursement
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 103
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 68

May 2013 ICAA Roundtable, Q. 18 (reported in April 2014 Member Advisory)

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