See Also
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 137 |
See Also
AB v. The Queen, 2014 DTC 1140 [at 3379], 2014 TCC 157 (Informal Procedure)
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Words and Phrases
organGreenaway v. The Queen, 2010 DTC 1065 [at 2846], 2010 TCC 42 (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)(c) | 77 |
Administrative Policy
25 July 1994 T.I. 940690 (C.T.O. "Medical Expenses - Traveling Expenses")
23 March 1994 T.I. 940681 (C.T.O. "Computer Cost as a Medical Expense")
24 July 1992 External T.I. 7-921677 -
15 January 1992 T.I. (Tax Window, No. 15, p. 22, ¶1701)
27 August 1991 T.I. (Tax Window, No. 8, p. 17, ¶1417)
28 March 1991 Memorandum (Tax Window, No. 1, p. 17, ¶1179)
6 March 1991 Memorandum (Tax Window, No. 1, p. 16, ¶1149)
14 December 1989 Memorandum (May 1990 Access Letter, ¶1230)
27 July 1989 T.I. (Dec. 89 Access Letter, ¶1055)
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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8 November 2011 Internal T.I. 2011-0416651I7 F - Crédit d'impôt pour frais médicaux
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12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(h) | "hospital bed" does not extend to all types of adjustable beds | 87 |
11 February 2011 External T.I. 2010-0386651E5 F - Admissibilité - Frais médicaux
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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) | pathology expenses paid to physician would qualify | 83 |
1 February 2011 External T.I. 2010-0386621E5 F - Prélèvement et conservation de cellules souches
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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) | stem cell harvesting and storage costs ineligible as do not assist in diagnosis etc. | 94 |
Paragraph 118.2(2)(b)
Administrative Policy
7 February 2000 External T.I. 2000-000055 -
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 careAdministrative 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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S1-F1-C1 - Medical Expense Tax Credit
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S1-F1-C1 - Medical Expense Tax Credit
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Paragraph 118.2(2)(b.2)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
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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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) | 77 |
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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S1-F1-C1 - Medical Expense Tax Credit
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Paragraph 118.2(2)(e)
Cases
Canada v. Scott, 2008 DTC 6682, 2008 FCA 286
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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
Lucarelli v. The Queen, 2012 DTC 1250 [at 3716], 2012 TCC 301 (Informal Procedure)
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Administrative Policy
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)(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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Paragraph 118.2(2)(g)
Cases
Canada v. Tallon, 2015 DTC 5082 [at 6023], 2015 FCA 156
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Consistency | stipulation on "medical services" in one paragraph carried over to another paragraph in same subsection that did not include that stipulation | 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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Words and Phrases
amount| Locations of other summaries | Wordcount | |
|---|---|---|
| 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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Words and Phrases
medical servicesAdministrative Policy
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)(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
Administrative Policy
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | hospitalization expenses at a foreign public hospital or a private licensed hospital could qualify | 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 |
Paragraph 118.2(2)(i)
Administrative Policy
May 2016 Alberta CPA Roundtable, Q.16
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Words and Phrases
wheelchair| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) | CRA internal nursing home list | 63 |
| Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(n) | Segway modifications/tricyle wheelchairs qualify | 192 |
S1-F1-C1 - Medical Expense Tax Credit
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2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur
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Words and Phrases
wheelchairParagraph 118.2(2)(i.1)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
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Paragraph 118.2(2)(j)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
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Paragraph 118.2(2)(k)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
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Paragraph 118.2(2)(l.2)
Cases
See Also
Shallhorn v. Agence du revenu du Québec, 2019 QCCQ 449
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 147 |
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 12 | 44 |
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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12 September 1995 T.I. 952065 (C.T.O. "Home Renovations as a Medical Expense")
6 June 1995 T.I. 950228 (C.T.O. "Home Renovations as Medical Expenses")
20 April 1995 Memorandum 950939 (C.T.O. "Medical Expenses")
Paragraph 118.2(2)(l.21)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
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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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| 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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| 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)(o) | services of speech therapy technician did not assist in diagnosis | 154 |
S1-F1-C1 - Medical Expense Tax Credit
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Paragraph 118.2(2)(l.91)
Paragraph 118.2(2)(m)
Administrative Policy
S1-F1-C1 - Medical Expense Tax Credit
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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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 46 | |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 18.24 | 62 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 50 |
Paragraph 118.2(2)(o)
See Also
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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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 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 |
11 February 2011 External T.I. 2010-0386651E5 F - Admissibilité - Frais médicaux
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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) | preliminary report of genetic counsellor would not qualify | 96 |
1 February 2011 External T.I. 2010-0386621E5 F - Prélèvement et conservation de cellules souches
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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) | stem cell harvesting and storage costs ineligible as not relating to an existing medical condition | 65 |
Paragraph 118.2(2)(q)
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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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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| 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 | |
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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| 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)
27 January 2012 Internal T.I. 2011-0428831I7 F - Crédit d'impôt pour frais médicaux
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| Locations of other summaries | Wordcount | |
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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 |