2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur -- summary under Paragraph 118.2(2)(i) Is a taxpayer entitled to the medical expense tax credit ("METC") under s. 118.2(2)(i) for the cost of a scooter where, even if he can walk, he cannot drive a car or walk long distances because of partial vision loss?
