In response to a query of the manager of a health care spending account as to whether an expenditure qualified under s. 118.2(2), CRA stated:
[T]he procedures set out in paragraph 118.2(2)(o) must assist the health professional in diagnosing or establishing medical treatment. Consequently, we are of the view that the pathology expenses paid to a physician were incurred for the purpose of maintaining health, preventing disease and diagnosing or treating an injury, illness or disability and are, as such, come within subsection 118.2(2).