Words and Phrases - "wheelchair"
2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur
Is a taxpayer entitled to the medical expense tax credit ("METC") under s. 118.2(2)(i) for the cost of a scooter where, even if he can walk, he cannot drive a car or walk long distances because of partial vision loss?
CRA indicated that the purchase of a scooter will qualify for the medical expense tax credit where it is acquired in place of and instead of a conventional wheelchair, that is, where the taxpayer has difficulty in walking, or cannot walk.
May 2016 Alberta CPA Roundtable, Q.16
Respecting the eligibility of tricycles and bicycles, CRA stated:
Paragraph 118.2(2)(i)...allows an amount paid for a wheelchair as an eligible medical expense. While this provision would not encompass a standard bicycle or tricycle in the definition of wheelchair, we have previously opined that a wheelchair could include a tricycle wheelchair or geriatric chair with wheels.
| 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 Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(n) | Segway modifications/tricyle wheelchairs qualify | 192 |