Words and Phrases - "wheelchair"
2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur
Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i)scooter can qualify as “wheelchair” where it is acquired in lieu of one
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...
Words and Phrases
wheelchairMay 2016 Alberta CPA Roundtable, Q.16
Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i)geriatric chair with wheels is wheelchair
Respecting the eligibility of tricycles and bicycles, CRA stated:
Paragraph 118.2(2)(i)...allows an amount paid for a wheelchair as an eligible...
Words and Phrases
wheelchairLocations 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 | 65 |
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(n) | Segway modifications/tricyle wheelchairs qualify | 204 |