Section 118.2

Table of Contents

Section 118.2
See Also(1)
Subsection 118.2(1) - Medical expense credit
Administrative Policy(3)
Subsection 118.2(2) - Medical expenses
Cases(1)
See Also(4)
Administrative Policy(10)
Paragraph 118.2(2)(a)
Administrative Policy(10)
Paragraph 118.2(2)(b)
Administrative Policy(2)
Paragraph 118.2(2)(b.1)
See Also(2)
Administrative Policy(4)
Paragraph 118.2(2)(b.2)
Administrative Policy(1)
Paragraph 118.2(2)(c)
See Also(1)
Paragraph 118.2(2)(d)
Administrative Policy(5)
Paragraph 118.2(2)(e)
Cases(3)
See Also(6)
Administrative Policy(2)
Paragraph 118.2(2)(g)
Cases(1)
See Also(4)
Administrative Policy(3)
Paragraph 118.2(2)(h)
See Also(1)
Administrative Policy(3)
Paragraph 118.2(2)(i)
Administrative Policy(2)
Paragraph 118.2(2)(i.1)
Administrative Policy(1)
Paragraph 118.2(2)(j)
Administrative Policy(1)
Paragraph 118.2(2)(k)
Administrative Policy(1)
Paragraph 118.2(2)(l.2)
Cases(1)
See Also(7)
Administrative Policy(6)
Paragraph 118.2(2)(l.21)
Administrative Policy(1)
Paragraph 118.2(2)(l.9)
See Also(1)
Administrative Policy(2)
Paragraph 118.2(2)(l.91)
Administrative Policy(1)
Paragraph 118.2(2)(m)
Administrative Policy(1)
Paragraph 118.2(2)(n)
Cases(3)
See Also(3)
Paragraph 118.2(2)(o)
See Also(1)
Administrative Policy(3)
Paragraph 118.2(2)(q)
Administrative Policy(1)
Subsection 118.2(2.1) - Cosmetic purposes
Administrative Policy(5)
Subsection 118.2(3) - Deemed medical expense
Paragraph 118.2(3)(b)
Administrative Policy(6)

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

15 November 2012 External T.I. 2012-0456201E5 F - Frais médicaux - calcul et dépenses non admissibles

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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)(o) emergency call service through telemonitoring ineligible 146
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(e) non-custom shoes would not qualify 110

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

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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) 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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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 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

AB 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
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 173

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

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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)(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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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 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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28 March 2013 External T.I. 2012-0465171E5 F - Frais médicaux - technicien en orthophonie

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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)(l.9) services of speech therapy technician, who supplemented speech-language pathologist’s services, were ineligible as being unsupervised by a doctor 162
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 154

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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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 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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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(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 - 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

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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
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 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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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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See Also

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

5 April 2013 External T.I. 2013-0478271E5 F - Frais médicaux- déplacements- pénurie de médecins

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5 April 2013 External T.I. 2012-0463351E5 F - Frais médicaux - déplacements hors du pays

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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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12 July 2018 Ministerial Correspondence 2018-0761301M4 - Method used to establish mileage rates

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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 - Section 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

Shallhorn v. Agence du revenu du Québec, 2019 QCCQ 449

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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.21)

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.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.9)

See Also

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

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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) "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

28 March 2013 External T.I. 2012-0465171E5 F - Frais médicaux - technicien en orthophonie

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) services of speech therapy technician ineligible 142
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 154

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)(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.91)

Administrative Policy

29 February 2012 Internal T.I. 2011-0429701I7 F - Frais médicaux- services de tutorat

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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

28 March 2013 External T.I. 2012-0465171E5 F - Frais médicaux - technicien en orthophonie

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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) services of speech therapy technician ineligible 142
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 162

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

15 November 2012 External T.I. 2012-0456201E5 F - Frais médicaux - calcul et dépenses non admissibles

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Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(e) non-custom shoes would not qualify 110
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 185

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

17 November 2011 External T.I. 2011-0414811E5 F - Frais médicaux- fins esthétiques

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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)(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

16 April 2013 External T.I. 2013-0480831E5 F - Frais médicaux - chirurgie esthétique

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

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13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée

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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 81

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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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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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
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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(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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27 January 2012 Internal T.I. 2011-0428831I7 F - Crédit d'impôt pour frais médicaux

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) application under s. 152(4.2) for drug claim deductions that later emerged 131

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