Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Is the cost of a massager referred to as a Mini Thumper Massager an allowable medical expense pursuant to subsection 118.2(2) of the Act?
Position: No.
Reasons: A massager is not included in any of the paragraphs of subsection 118.2(2) of the Act. It is also not included as a devise or equipment that is prescribed in section 5700 of the Income Tax Regulations.
XXXXXXXXXX 2000-002409
J. E. Grisé
Attention: XXXXXXXXXX
June 21, 2000
Dear Sirs:
Re: Medical Expenses
This is in reply to your letter of April 14, 2000, requesting our opinion as to whether a particular massager (a massaging device) recommended by a chiropractor for chronic muscle hypertension could qualify as a medical expense under subsection 118.2(2) of the Income Tax Act (the Act).
A massager does not qualify as a medical expense since a massager is not included in any of the paragraphs of subsection 118.2(2) of the Act. In particular, it is not one of the devices referred to in paragraph 118.2(2)(i) or (i.1) of the Act. It is also not included as a device or equipment that is prescribed in section 5700 of the Income Tax Regulations for purposes of paragraph 118.2(2)(m) of the Act.
We hope our comments are helpful.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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