| December 10, 1990 | |
| THE FILES | RULINGS DIRECTORATE |
| S. Short | |
| (613) 957-2134 |
SUBJECT: Medical Expenses - The "Cochlear Implant"
An enquiry was received enquiring whether a "Cochlear" implant could qualify as a medical expense device for the purposes of calculating a medical expense credit.
The implant is a series of electrodes surgically placed in the sensory organ of a profoundly deaf adult or child. The implant is a new device which is placed in patients for whom traditional hearing aids are not feasible. Sound is received by a microphone in the electrodes which dives the patient the sensation of hearing. Implant surgery is usually followed by rehabilitation and therapy (extensive in the case of deaf infant or child who has never heard speech before). The cost of such a device is about $35.000. It is our understanding, from speaking with the 19(1) that the most of the cost of implants (surgery and rehabilitation program) is usually covered by provincial health plans.
In our view, the cost of an implant qualifies as a medical expense device under paragraph 118.2(2)(i) as it is "for or in respect of... an aid to hearing". The cost for therapy would qualify under paragraph 118.2(2)(a). Speech therapy costs paid to a therapist would likely meet the criteria in IT-509, paragraph 13(b) (that which involves speech pathology or audiology in a case where medical problems do exist).
These views were confirmed by telephone to 19(1) on November 14, 1990.
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