| 19(1) | 900381 |
| J.D. Jones | |
| (613) 957-2104 |
May 28, 1990
19(1)
Re: Medical Expenses
This is in reply to your letter of April 4, 1990, wherein you requested our opinion on the deductibility as a medical expense of an electric recliner chair in the following situation.
24(1)
We advise that in order for the cost of an electric reclining chair to qualify as a medical expense, in addition to being prescribed by a medical practitioner, the device or equipment must be listed in the Income Tax Regulations. As an electric reclining chair is not listed in the Income Tax Regulations as a medical device or equipment, the cost of purchasing the chair does not qualify as a medical expense.
We regret our reply could not be favourable.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch