18 January 1991 Income Tax Severed Letter

19(1)                         903598
                                             R.B. Day
                                             (613) 957-2136

January 18, 1991

               19(1)

We are writing in reply to your letter of December 6, 1990, in which you requested our comments on the eligibility of certain medical devices for the medical expense credit under subsection 118.2(2) of the Income Tax Act (the "Act") or Section 5700 of the Income Tax Regulations (the "Regulations").

As discussed during our telephone conversation of January 15, 1991, the devices listed in your letter would not appear to fall within the ambit of subparagraph 118.2(2)(i) of the Act nor would they qualify under subparagraph 118.2(2)(n) of the Act because they were not prescribed by a medical practitioner or dentist and as recorded by a pharmacist.

The Department does not have any discretion to permit the inclusion of an item as a medical expense where it does not meet the requirements of the Act and Regulations.

We have taken the liberty of forwarding a copy of your letter to officials of the Department of Finance who are responsible for the determination of matters of tax policy.

We regret that we are unable to give you a favourable reply to your enquiry.

Yours truly,

for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch

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