Words and Phrases - "organ"
Zieber v. The Queen, 2008 DTC 4175, 2008 TCC 328 (Informal Procedure)
Beaubier D.J. found that the taxpayer's expenses relating to transplanting his and his wife's embryo into a surrogate mother qualified for a medical expense tax credit. He stated (at paras. 7-8):
In the view of the Court, a fertilized egg or embryo such as the one in question, is adapted by its structure to grow into a complete human being.
For these reasons, the Court finds that the embryo transplant in question constituted an organ transplant within the meaning of paragraph 118.2(2)(l.1) of the Act and the expenses allowable are those described therein. They were incurred by the Appellant on behalf of the patient who required the organ transplant with one exception.
AB v. The Queen, 2014 DTC 1140 [at 3379], 2014 TCC 157 (Informal Procedure)
Apart from some concessions from the Minister, Campbell J disallowed the taxpayer's claims for medical expense tax credits relating to in vitro fertilization treatments in New York and then in the Ukraine.
Unlike Zieber, which dealt with a fertilized egg, an unfertilized egg does not satisfy the dictionary definition of an "organ" (para. 18) and therefore in vitro fertilization is not an "organ transplant" under s. 118.2(2)(l.1).
Similar in vitro treatments were available in Canada, so the taxpayer's transport, accommodation, and food expenses did not qualify under ss. 118.2(2)(g) or (h). The deduction of wiring and banking fees are not provided for anywhere in s. 118.2.