11 December 1990 Administrative Letter 902766 F - Eligibility of Cost of Renting Cinitron Bed as Medical Expense

19(1)

December 11, 1990

Dear Sirs:

This is in reply to your letter of September 25, 1990 concerning whether the cost of renting a Clinitron bed can be treated as a medical expense for income tax purposes.

As we understand the facts, the clinical benefits of the Clinitron bed are that it promotes the rapid healing of tissue trauma, prevents pressure sore development, reduces pain, reduces the risk of infection and maceration, and prevents sores. You have indicated that the Clinitron bed is being used in the  24(1)

For the purposes of claiming the medical expense tax credit, the Income Tax Act allows a taxpayer to include the cost of renting a "hospital bed" if it has been prescribed by a medical practitioner.

Based on the above information, it is our view that the Clinitron bed is a "hospital bed". Accordingly, the cost of renting such a bed may be treated as a medical expense for income tax purposes assuming it has been prescribed by a medical practitioner.

We trust that this information will be of assistance to you.

Yours truly,

for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch