Words and Phrases - "hospital bed"

a
88
b
44
c
79
d
52
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