21 November 1989 Internal T.I. 89M11389 F - Eligibility of Stop Smoking Program as Medical Expense

SUBJECT: Eligibility of the Cost of Stop Smoking Program as a Medical Expense

The above issue recently was re-examined in light of the recent changes that have taken place with respect to the restriction on smoking in the workplace. The Department's position has been that fees paid to a stop smokers program would not qualify as medical expenses even where attendance is prescribed by a medical practitioner to relieve a specific health problem as the program would not constitute the care or care and training of the physically or mentally handicapped as contemplated by the relevant provision. At the same time we recognized that there may be exceptional circumstances in which the costs incurred in connection with a stop smokers program that is prescribed and monitored by a medical practitioner in the treatment of an illness would qualify as a medical expense.

The Department of Finance was advised of the above position and were in agreement with it.