Regulation 5700 - Medical Expense Tax Credit

Table of Contents

Regulation 5700 - Medical Expense Tax Credit
Subsection 5700(1)
Administrative Policy(2)
Paragraph 5700(i)
Cases(1)

Subsection 5700(1)

Administrative Policy

S1-F1-C1 - Medical Expense Tax Credit

Reasonable servicing and repair costs related to a device or piece of equipment listed under Reg. 5700 will generally be eligible for an METC.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 69
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 113
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 133
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 113
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 137
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 154
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 45
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 66
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 102
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 35
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 42
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 25
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 51
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 153
Tax Topics - Income Tax Act - Section 118.2 - Paragraph 118.2(b.2) 63
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2) 188

15 February 1994 T.I. 940182 (C.T.O. "Medical Expenses-Snowmobile")

A snowmobile is not designed for the purpose of assisting an individual in walking and, therefore, is not allowed under Regulation 5700(i).

Paragraph 5700(i)

Cases

Canada v. Klywak, 2005 DTC 5712, 2005 FCA 354

The Tax Court Judge had not committed a reviewable error in finding that a hot tub was designed to assist the taxpayer, who suffered from...

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