After finding that the reversal by 2013-0490901I7 of 2001-0113237 (respecting the Ontario Healthy Homes Renovation Tax Credit) also applied to the Quebec Tax Credit for Home-Support Services for Seniors ("CIMAD"), so that the CIMAD also was not considered to reduce the amount of eligible medical expenses for the Medical Expenses Tax Credit, CRA stated:
When a change of position is issued in a technical interpretation, and that change is for the benefit of the taxpayer, it usually applies to present and future assessments and reassessments. Thus, an individual who has already filed tax returns for the tax years 2013 and 2014 and treated a CIMAD as a medical expense reimbursement for purposes of paragraph 118.2(3)(b), may obtain, within the normal reassessment period, a correction for a tax return already filed for those years.