Words and Phrases - "hospital bed"

a
88
b
44
c
80
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux

Summary Under
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(h)
"hospital bed" does not extend to all types of adjustable beds

Respecting an orthopedic mattress, prescribed by the taxpayer’s doctor, which was adjustable like a hospital bed. CRA stated:

"hospital bed" refers to the type of bed that is generally found in a hospital and is used by patients in that hospital. That term is not intended to include all types of adjustable beds that may have similar characteristics to those of a hospital bed. Thus, at first glance, we are of the view that the purchase of an orthopedic mattress would not qualify for the METC.

Words and Phrases
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