29 May 2006 Internal T.I. 2006-0171931I7 F - Medical expense tax credit - XXXXXXXXXX -- summary under Total Charitable Gifts

The taxpayer, who had been incurring medical expenses for his disabled child, made a donation to a charity, which subsequently paid the fees for the treatment.

The Directorate found that the donation did not qualify as a charitable donation, but that the amount qualified for credit under s. 118.2(2)(a), given that the medical services were provided by or under the supervision of a medical doctor.