Revenue Canada Taxation Head Office
C. Tremblay (613) 957-2139
XXXX
JUN 23 1987
Dear Sirs:
Re: Medical Expenses for Full-time Care in a Nursing Home ----------------------------------------------------------
This is in reply to your letter of April 22, 1987, wherein you requested us to confirm that all payments made to a nursing home qualify as medical expenses under subparagraph 110(1)(c)(iv) of the Income Tax Act (the Act).
It is our view that all reasonable fees paid to a nursing home for full-time care qualify as medical expenses whether they are for food, accommodations or nursing care provided they meet the other criteria of subparagraph 110(1)(c)(iv) of the Act and the taxpayer has not been reimbursed nor is he entitled to reimbursement for the fees. Fees paid for other specified personal expenses, such as hairdressers' fees, would not be so deductible.
We trust our comments will be of assistance to you.
Yours truly,
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch