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:
[A]lthough … it is difficult … to comment on the application of [s. 118.2(2)(a)] with respect to costs related to a preliminary report of a genetic counsellor to establish the risk of breast cancer, we would generally be of the opinion that such costs are not incurred for maintaining health, preventing disease and diagnosing or treating an injury, illness or disability. As a result, such costs would not be provided for in subsection 118.2(2).