Regarding the eligibility of the cost including installation of an air exchanger that also functions as an air purifier and that operates only with a Hepa filter, CRA stated:
[T]he fact that a piece of equipment has the dual function of being an air exchanger as well as an air purifier would not automatically exclude it from paragraph 5700(c.1) … . However, if an air exchanger and an air purifier are two separate devices that could be purchased separately … only the cost of the air purifier could be allowable
Regarding the meaning of "severe chronic respiratory ailment," CRA noted the following statement on the Health Canada website:
There is no universal definition for chronic respiratory diseases. Several diseases fall into this category, the most important being asthma, chronic obstructive pulmonary disease (COPD), lung cancer, bronchitis, cystic fibrosis and respiratory distress syndrome (RDS).
Given that Regs. 5700(c) and (c.1) used "severe," CRA further stated:
[S]easonal allergies, although troublesome, are not severe chronic respiratory ailments.