Words and Phrases - "medical services"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

17 September 2002 Internal T.I. 2002-0149147 F - SERVICES MEDICAUX-TEMOIGNAGE

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a)
physician’s court testimony was not medical services

The professional services rendered by a physician for testimony in court did not qualify as “medical services,” which generally related to diagnosis and treatment.

Words and Phrases
medical services

Patton v. The Queen, 2005 DTC 1786, 2005 TCC 704 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g)

The taxpayer's daughter, who had learning disabilities, attended at a special school where a portion of the day was devoted to specific exercises to improve cognitive processing. Paris J. found that the taxpayer was entitled to claim the expenses of driving her daughter to and from the school as being in respect of obtaining "medical services" given that this term included "any services relating to the scientific diagnosis, treatment and prevention of disease, not just those provided by a medical practitioner or a medically trained person" (p. 1789), and the activities undertaken at the school represented a "form of neurological therapy designed to treat a medical condition".

Words and Phrases
medical services