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.
Paragraph 5700(c.1)
Administrative Policy
24 June 2004 Internal T.I. 2004-0065301I7 F - Frais médicaux - purificateur d'air
Regarding the eligibility of the cost including installation of an air exchanger that also functions as an air purifier and that operates only...
Paragraph 5700(e)
Administrative Policy
15 November 2012 External T.I. 2012-0456201E5 F - Frais médicaux - calcul et dépenses non admissibles
In finding that expenses related to the purchase of orthopedic shoes, which were not custom-made, did not generate an entitlement to the credit,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) | emergency call service through telemonitoring ineligible | 152 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) | expenses that were incurred, paid for and receipted within same 12-month period cannot be deferred | 193 |
Paragraph 5700(h)
Administrative Policy
12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux
Respecting an orthopedic mattress, prescribed by the taxpayer’s doctor, which was adjustable like a hospital bed. CRA stated:
"hospital bed"...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | aquatherapy classes (or pain management courses) do not qualify if non-qualified payee | 100 |
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...
Administrative Policy
17 April 2012 External T.I. 2012-0440931E5 F - Crédit d'impôt pour frais médicaux
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...
15 February 1994 Internal T.I. 9401827 - 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(j)
Administrative Policy
2 August 2001 Internal T.I. 2001-0076187 F - FRAIS MEDICAUX-IMPLANTS MAMMAIRES
The Directorate indicated that if breast implants are not external prostheses required following a mastectomy, they would not qualify as a medical...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | cost of breast implants (generally, not eligible) should be broken out from charges for the procedure (eligible) | 89 |
Paragraph 5700(n)
Administrative Policy
May 2016 Alberta CPA Roundtable, Q.16
Respecting the eligibility of vehicles such as Segways, tricycles and bicycles, CRA stated:
[D]evices that are designed exclusively to enable an...
| 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 |