28 June 1991 Income Tax Severed Letter

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                                             R.B. Day
                                             (613) 957-2136

June 28, 1991

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We are writing in reply to your letter, which was received on May 6, 1991, wherein you requested our views as to whether or not the taxpayer, in the situation described below, would be eligible for the medical expense credit provided for under paragraph 118.2(2) (e) of the Income Tax Act (the Act).

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Our Comments

In order for the costs incurred for the care of the taxpayer to be eligible, the taxpayer concerned must be certified by an appropriately qualified person to be a person who, by reason of a particular mental or physical handicap, requires the equipment, facilities or personnel specially provided by the particular institution for the care of individuals suffering from the handicap suffered by the taxpayer.

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Since the medical certificate does not state categorically that the taxpayer's disability requires the facilities and personnel specially provided by this particular institution and the institution does not appear to specially provide equipment, facilities or personnel for the care of individuals suffering from the handicap suffered by the taxpayer as required by paragraph 118.2(2)(e) of the Act, it is our view that the taxpayer would not be entitled to claim the medical expense credit under paragraph 118.2(2)(e) of the Act.

We know of no other provisions in the Act that would permit the deduction of the amounts paid by the taxpayer to the particular institution in the situation described in your letter.

We trust our comments will be of assistance to you.

Yours truly,

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

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