Revenue Canada, Taxation June 18, 1987
Enquiries and Office Assessing and Enquiries Examination Section Branch Quebec DO Head Office Att: J.C. Fortier HAV 6752-1
Re: 24(1)
N.B. THE FOLLOWING IS A TRANSLATION OF A MEMORANDUM DATED JUNE 18, 1987 WRITTEN IN FRENCH
Further to your memorandum of April 10, 1987, please find below our comments.
The documentation received from 24(1) reveals the following facts:
24(1)
You want to know whether the fees paid to this home can be claimed as medical expenses.
Expenses incurred by the residents fall into two categories 24(1) Departmental policy with respect to payments made by residents of senior citizens homes is as follows: only that portion of the amounts paid which relates to medical services or care is deductible, regardless of the subparagraph of paragraph 110(1)(c) under which they are claimed. Each case is different, and is to be treated on an individual basis in determining the applicable subparagraph.
Taxpayers are responsible for submitting a receipt showing a reasonable breakdown of the amounts paid in the year; however, we strongly urge you to contact officials at the 24(1) to request their co-operation in (3 words illegible)
We trust that you will find this information useful.
P. McNally Director Enquiries and Taxpayer Assistance Division