IT-519R2, paras. 29-30 indicated that the fees paid to a nursing home could qualify as eligible medical expenses under s. 118.2(2)(e), whereas this reference is dropped in Folio S1-F1-C1. Does this position remain valid? CRA responded:
The 2005-0155731E5 and 2008-0293121I7 technical interpretations no longer represent the position of the CRA to the extent that both tax credits could simultaneously be claimed if the costs referred to in those letters were living expenses for stays in a nursing home. Indeed, the tax credit described in section 118.3 may not be claimed where accommodation expenses for a nursing home are claimed as medical expenses, regardless of under which paragraph in subsection 118.2(2) the medical expenses tax credit has been claimed, with the exception of paragraph 118.2(2)(b.1) in respect of remuneration for attendant care for an individual.