In indicating that the expenses associated with harvesting and storing stem cells are ineligible for the credit, CRA stated:
[T]he services referred to in paragraph 118.2(2)(o) must assist the health professional in diagnosing or establishing medical treatment. In your situation, the collection and storage of stem cells can be used to treat a number of diseases. Therefore, we do not consider the collection and storage of these stem cells to be an act for the maintaining of health, preventing disease or assisting in the diagnosis or treatment of any injury, illness or disability.