21 November 1989 Internal T.I. 58117 F - Eligibility of Smoker's Relief Program as Medical Expense

November 21, 1989

Dear Sirs:

Re:  Section 118.2 of the Income Tax Act (the "Act")

This is in reply to your letter of May 17, 1989, wherein you requested a technical interpretation on the eligibility of a "smoker's relief" program for the medical expense credit pursuant to section 118.2 of the Act. We regret the delay in replying.

Our understanding of the program may be summarized as follows:

24(1)

It is our view that fees paid to a stop smokers program such as the one described above would not qualify as medical expenses except where such treatment is required to relieve a serious health problem and is both prescribed and supervised by a medical practitioner.

We trust our comments will be of assistance.

Yours truly,

for Director Business and General Division Specialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch