16 October 1989 Ruling F3133 F - Eligibility of Stop-smoking Program as Medical Expense

By services, 18 January, 2022
Official title
Eligibility of Stop-smoking Program as Medical Expense
Language
French
CRA tags
118.2(2)
Document number
Citation name
F3133
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630242
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-10-16 08:00:00",
"field_tags": []
}
Main text
  October 16, 1989
Director General Current Amendments and
Specialty Rulings Directorate Regulations Division
  D.C. Burnett / 957-2078
  File No. F-3133

Subsection 118.2(2) of the Income Tax Act

This is in response to the memorandum of July 19, 1989 prepared by J. Jones concerning the above provision of the Act as it relates to stop-smoking programs.

Enclosed is a copy of the letter we received from the Department of Finance in response to our query on your behalf.  Please advise if you perceive any difficulties in following the position set out in the letter.

B.J. BrysonActing DirectorCurrent Amendments andRegulations Division

EnclosureBJB/jab