| 24(1) | 902985 |
| S. Short | |
| (613) 957-2134 |
19(1)
December 14, 1990
Dear Sirs:
Re: IBM Phone Communicator Unit
Thank you for your letter of October 19, 1990 which queries the eligibility of communications software designed for hearing and/or speech impaired individuals as a medical expense under the Income Tax Act.
As we understand it, the particular device you are concerned with is known as an "IBM Phone Communicator" unit (the "unit") which permits a hearing and/or speech impaired person to communicate with a person using a tone-dialling telephone, Telecommunication Device for the deaf (TDD) or a personal computer equipped with the unit.
It would appear that the unit allows a deaf person to receive a phone call by displaying an incoming message on the recipient's computer screen and permits a speech impaired individual to make a phone call by generating synthetic speech over an analog phone line from keyboard input.
If our understanding of the above facts is correct, we are of the opinion that a device such as the unit would fall within the scope of either paragraph 5700(k) or (p) of the Regulations, as the case may be, and thus qualify as a medical expense under paragraph 118.2(2)(m) of the Act if it is prescribed by a medical practitioner.
I trust that the above comments are of assistance to you.
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch