17 December 2009 External T.I. 2009-0351781E5 F - MAP - Fauteuil roulant -- summary under Paragraph 118.2(2)(i)

CRA stated:

[T]he term "wheelchair" in paragraph 118.2(2)(i) is not restricted to the conventional arm-powered or battery-powered wheelchairs but also includes scooters and wheel-mounted geriatric chairs. This term also includes both manual wheelchairs and power wheelchairs.

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Topic
Income Tax Act - s. 118.2(2)(i)
Tagline
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