Respecting an orthopedic mattress, prescribed by the taxpayer’s doctor, which was adjustable like a hospital bed. CRA stated:
"hospital bed" refers to the type of bed that is generally found in a hospital and is used by patients in that hospital. That term is not intended to include all types of adjustable beds that may have similar characteristics to those of a hospital bed. Thus, at first glance, we are of the view that the purchase of an orthopedic mattress would not qualify for the METC.