Regulation 5700 - Medical Expense Tax Credit

Section 5700

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

Reasonable servicing and repair costs related to a device or piece of equipment listed under Reg. 5700 will generally be eligible for an METC.

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 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 157

15 February 1994 T.I. 940182 (C.T.O. "Medical Expenses-Snowmobile")

A snowmobile is not designed for the purpose of assisting an individual in walking and, therefore, is not allowed under Regulation 5700(i).

Paragraph 5700(e)

Administrative Policy

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

non-custom shoes would not qualify

In finding that expenses related to the purchase of orthopedic shoes, which were not custom-made, did not generate an entitlement to the credit, CRA stated:

[T]he phrase "overcome a disability" should be given its ordinary meaning of allowing a person with a disability or physical disability to overcome that disability or physical disability.

…[T]he cost of orthopedic shoes qualifies solely as medical expenses where they are made to order in accordance with a prescription issued by a physician. As a result, the cost of orthopedic shoes that are not made to order would not qualify as an eligible medical expense even if they were prescribed by a physician.

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 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 5700(i)

Cases

Canada v. Klywak, 2005 DTC 5712, 2005 FCA 354

The Tax Court Judge had not committed a reviewable error in finding that a hot tub was designed to assist the taxpayer, who suffered from fibromyalgia, in walking. The provision did not use the word "exclusively designed" to assist.

Administrative Policy

17 April 2012 External T.I. 2012-0440931E5 F - Crédit d'impôt pour frais médicaux

motorized stationary bicycle did not qualify

In finding that a motorized stationary bicycle prescribed by a doctor to halt the individual’s loss of autonomy and that was designed for people with various medical conditions, including Parkinson's disease, muscular dystrophy and arthritis, to help improve muscle tone, blood circulation and flexibility, as well as to reduce inflammation and muscle spasms, did not qualify, CRA stated:

The devices provided in paragraph 5700(i) are those designed to assist an individual with mobility impairments during walking, including canes, crutches and walkers. In addition … the Theracycle 200 motorized stationary bicycle was not designed "exclusively" to assist with walking.

Paragraph 5700(n)

Administrative Policy

May 2016 Alberta CPA Roundtable, Q.16

Segway modifications/tricyle wheelchairs qualify

Respecting the eligibility of vehicles such as Segways, tricycles and bicycles, CRA stated:

[D]evices that are designed exclusively to enable an individual with a mobility impairment to operate a vehicle (including a Segway), for example, levers, knobs and handles that allow the individual to control steering, speed, braking and signaling, would be an eligible medical expense under paragraph 5700(n)…provided that the requirements under paragraph 118.2(2)(m)… are also satisfied. …

[T]o the extent that devices are designed exclusively to enable a person with a mobility impairment to operate either a bicycle or tricycle, the amount paid for these modifications could also be eligible medical expenses under paragraph 5700(n)….

There are no provisions in the Act that would allow the amount paid to purchase either a bicycle or tricycle, where the intention is to modify after purchase, as an eligible medical expense.

Paragraph 118.2(2)(i) of the Act allows an amount paid for a wheelchair as an eligible medical expense. While this provision would not encompass a standard bicycle or tricycle in the definition of wheelchair, we have previously opined that a wheelchair could include a tricycle wheelchair or geriatric chair with wheels.

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 Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) geriatric chair with wheels is wheelchair 56

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