1 February 2011 External T.I. 2010-0386621E5 F - Prélèvement et conservation de cellules souches -- summary under Paragraph 118.2(2)(a)

In indicating that the expenses associated with harvesting and storing stem cells are ineligible for the credit, CRA stated:

[P]aragraph 118.2(2)(a) applies only to a pre-existing medical condition. … [S]ince the collection and storage of stem cells is not a procedure related to an existing medical condition or injury … the costs associated with this service would not qualify for the medical expense tax credit.