Principales Questions: 1) Whether a private seniors’ residence is a “nursing home” for the purpose of the medical expense tax credit (METC). 2) Whether travel expenses of an orthodontist paid by a taxpayer to receive dental services from the orthodontist, would qualify as medical expenses for the purpose of the METC. 3) Whether osteopaths and naturopaths in Quebec are medical practitioners for the purpose of the federal medical expense tax credit
Position Adoptée: 1) Question of fact, depending on whether the private seniors’ residence has the equivalent features and characteristics of a nursing home; 2) No; 3) No.
Raisons: 1) General guidelines provided regarding the characteristics of a nursing home which distinguish between the requirement for nursing care as opposed to attendant care; and between the requirement for on-site nursing presence in sufficient number to provide 24/7 nursing care as opposed to on-call availability of nursing personnel. 2) The wording in 118.2(2)(h) which only allows for travel expenses incurred in respect of the patient (or an attendant, in specific circumstances).
3) Previous positions, namely 2015-0585011I7