I-3 - Taxation Act

Section 752.0.11.1.5 Disposition versions

2023-09-26

752.0.11.1.5. For the purposes of subparagraph b of the second paragraph of section 752.0.11, amounts are deemed, subject to section 752.0.11.1.3, to be medical expenses described in section 752.0.11.1, if the amounts

(a)  are paid by the individual or the individual’s spouse;

(b)  are

i.  expenditures described in any of sections 2 to 4 of the Reimbursement Related to Assisted Human Reproduction Regulations made under the Assisted Human Reproduction Act (S.C. 2004, c. 2), or

ii.  paid in respect of a surrogate mother or donor and would be expenditures described in subparagraph i if they were paid to the surrogate mother or donor;

(c)  would be medical expenses described in section 752.0.11.1 if they were paid in respect of a good or service provided to the individual or the individual’s spouse;

(d)  are expenses incurred in Canada; and

(e)  are paid for the purpose of the individual becoming a father or mother.

2023, c. 19, s. 56.