8 March 2018 Internal T.I. 2017-0724351I7 - Disability tax credit - lab tests as therapy -- summary under Paragraph 118.3(1)(a.1)

As a result of the Adverse Decision Committee meeting on September 21, 2017 on Mullings, the Directorate reviewed whether the time spent for lab tests would be included in the time spent administering therapy as described in s. 118.3(1)(a.1). After noting that “the weekly blood tests in this case would likely be considered an activity that would be included in the time spent administering therapy” since the “weekly blood tests were required to ensure that the proper Phe level was being maintained,” the Directorate stated:

It is … a question of fact whether the determination of a specific activity, for example a weekly blood test, can be included in the time spent administering therapy as described in paragraph 118.1(1)(a.1) of the Act. … What would be considered essential to one person’s impairment may not be considered essential to another. As stated in paragraph 118.3(1.1)(a), only time spent on activities that require the individual to take time away from normal everyday activities in order to receive the therapy would be included.

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