Principal Issues: [TaxInterpretations translation] Is the XXXXXXXXXX a device referred to in paragraph 118.2(2)(i) eligible for the medical expense tax credit?
Position: Question of fact. It appears that a XXXXXXXXXX is covered by s. 118.2(2)(i).
Reasons: Wording of the Act.
XXXXXXXXXX 2009-035178
December 17, 2009
Dear Madam,
Re: XXXXXXXXXX - Medical Expense Tax Credit
This is further to your letter of December 8, 2009 in which you requested our opinion on the above subject.
Unless otherwise indicated, all statutory references herein are to the provisions of the Income Tax Act (the "Act").
Specifically, you described the XXXXXXXXXX. You wish to know if the XXXXXXXXXX is a paragraph 118.2(2)(i) device whose cost could qualify for the medical expense tax credit.
Our Comments
The situation indicated in your letter appears to relate to an actual situation involving a specific taxpayer. As noted in paragraph 22 of Information Circular 70-6R5 dated May 17, 2002, it is our practice not to provide written opinions on proposed transactions otherwise than by way of advance income tax rulings. Furthermore, when it comes to determining whether a completed transaction has received appropriate tax treatment, that determination is made first by our Tax Services Offices as a result of its review of all facts and documents, which is usually performed as part of an audit engagement. However, we can offer the following general comments which we hope you will find useful.
Paragraph 118.2(2)(i) states that a medical expense of an individual is an amount paid for, inter alia, a ... wheelchair. Interpretation Bulletin IT-519R2 CONSOLID, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, states that the Canada Revenue Agency ("CRA") is of the view that the 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.
In light of the wording of paragraph 118.2(2)(i), which includes any expenses paid in respect of a wheelchair, the CRA is of the view that a XXXXXXXXXX is covered by paragraph 118.2(2)(i).
Finally, whether an individual can claim the medical expense tax credit is a question of fact that depends on the individual's particular circumstances.
We hope that you find the above comments of assistance.
Best regards,
François Bordeleau, Advocate
Manager
Business and Partnership Section
Income Tax Rulings Directorate.