I-3 - Taxation Act

Section 752.0.11.1 Disposition versions

2023-09-26

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a private seniors’ residence, within the meaning of the first paragraph of section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,” ;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy, a severe mental impairment or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal that is specially trained to, in the case of a person who has a severe mental impairment, perform specific tasks (excluding the provision of emotional support) that assist the person in coping with the impairment, and, in all other cases, assist the person in coping with the impairment and that is provided by a person or organization one of whose main purposes is such training of animals, 

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by and administered under the supervision of a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(o.9)  as remuneration for the design of an individualized therapy plan for a person if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the remuneration is paid, where

i.  the plan is required to access public funding for specialized therapy or is prescribed by a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions,

ii.  the therapy set out in the plan is prescribed by and, if undertaken, administered under the supervision of a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions, and

iii.  the ordinary business of the payee includes the design of such plans for individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person;

(w)  on behalf of a person who is the holder of a medical document (as defined in subsection 1 of section 264 of the Cannabis Regulations made under the Cannabis Act (S.C. 2018, c. 16)) to support the person’s use of cannabis for medical purposes, for the cost of cannabis, cannabis oil, cannabis plant seeds or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in that subsection 1); or

(x)  to a fertility clinic or donor bank, in Canada, as a fee or other amount payable to obtain sperm or ova to enable the conception of a child by the individual referred to in section 752.0.11, the individual’s spouse or a surrogate mother on behalf of the individual.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145; 2013, c. 10, s. 53; 2015, c. 24, s. 102; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 148; 2019, c. 14, s. 224; 2021, c. 14, s. 88; 2023, c. 19, s. 55.

2021-06-02

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a private seniors’ residence, within the meaning of the first paragraph of section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,” ;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy, a severe mental impairment or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal that is specially trained to, in the case of a person who has a severe mental impairment, perform specific tasks (excluding the provision of emotional support) that assist the person in coping with the impairment, and, in all other cases, assist the person in coping with the impairment and that is provided by a person or organization one of whose main purposes is such training of animals, 

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by and administered under the supervision of a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(o.9)  as remuneration for the design of an individualized therapy plan for a person if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the remuneration is paid, where

i.  the plan is required to access public funding for specialized therapy or is prescribed by a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions,

ii.  the therapy set out in the plan is prescribed by and, if undertaken, administered under the supervision of a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions, and

iii.  the ordinary business of the payee includes the design of such plans for individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is the holder of a medical document (as defined in subsection 1 of section 264 of the Cannabis Regulations made under the Cannabis Act (S.C. 2018, c. 16)) to support the person’s use of cannabis for medical purposes, for the cost of cannabis, cannabis oil, cannabis plant seeds or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in that subsection 1).

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145; 2013, c. 10, s. 53; 2015, c. 24, s. 102; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 148; 2019, c. 14, s. 224; 2021, c. 14, s. 88.

2019-06-19

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a private seniors’ residence, within the meaning of the first paragraph of section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,” ;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy, a severe mental impairment or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal that is specially trained to, in the case of a person who has a severe mental impairment, perform specific tasks (excluding the provision of emotional support) that assist the person in coping with the impairment, and, in all other cases, assist the person in coping with the impairment and that is provided by a person or organization one of whose main purposes is such training of animals, 

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by and administered under the supervision of a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(o.9)  as remuneration for the design of an individualized therapy plan for a person if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the remuneration is paid, where

i.  the plan is required to access public funding for specialized therapy or is prescribed by a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions,

ii.  the therapy set out in the plan is prescribed by and, if undertaken, administered under the supervision of a physician, a specialized nurse practitioner or a psychologist, in the case of an impairment in mental functions, or a physician, a specialized nurse practitioner or an occupational therapist, in the case of an impairment in physical functions, and

iii.  the ordinary business of the payee includes the design of such plans for individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana, marihuana plants or seeds, cannabis or cannabis oil for their own medical use under the Access to Cannabis for Medical Purposes Regulations made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or section 56 of that Act, for the cost of marihuana, marihuana plants or seeds, cannabis or cannabis oil purchased in accordance with the Access to Cannabis for Medical Purposes Regulations or section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145; 2013, c. 10, s. 53; 2015, c. 24, s. 102; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 148; 2019, c. 14, s. 224.

2017-12-07

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a private seniors’ residence, within the meaning of the first paragraph of section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,” ;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(o.9)  as remuneration for the design of an individualized therapy plan for a person if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the remuneration is paid, where

i.  the plan is required to access public funding for specialized therapy or is prescribed by a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  the therapy set out in the plan is prescribed by and, if undertaken, administered under the supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions, and

iii.  the ordinary business of the payee includes the design of such plans for individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana for medical purposes under the Marihuana Medical Access Regulations (SOR/2001-227) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or section 56 of that Act, for

i.  the cost of marihuana or marihuana seeds purchased from Health Canada, or

ii.  the cost of marihuana purchased from an individual who possesses, on behalf of that person, a designated-person production licence to produce marihuana under the Marihuana Medical Access Regulations or an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145; 2013, c. 10, s. 53; 2015, c. 24, s. 102; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 148.

2016-01-01

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a private seniors’ residence, within the meaning of the first paragraph of section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,” ;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(o.9)  as remuneration for the design of an individualized therapy plan for a person if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the remuneration is paid, where

i.  the plan is required to access public funding for specialized therapy or is prescribed by a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  the therapy set out in the plan is prescribed by and, if undertaken, administered under the supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions, and

iii.  the ordinary business of the payee includes the design of such plans for individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal costs and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana for medical purposes under the Marihuana Medical Access Regulations (SOR/2001-227) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or section 56 of that Act, for

i.  the cost of marihuana or marihuana seeds purchased from Health Canada, or

ii.  the cost of marihuana purchased from an individual who possesses, on behalf of that person, a designated-person production licence to produce marihuana under the Marihuana Medical Access Regulations or an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145; 2013, c. 10, s. 53; 2015, c. 24, s. 102; I.N. 2016-01-01 (NCCP).

2015-10-26

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a private seniors’ residence, within the meaning of the first paragraph of section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,” ;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(o.9)  as remuneration for the design of an individualized therapy plan for a person if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the remuneration is paid, where

i.  the plan is required to access public funding for specialized therapy or is prescribed by a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  the therapy set out in the plan is prescribed by and, if undertaken, administered under the supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions, and

iii.  the ordinary business of the payee includes the design of such plans for individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana for medical purposes under the Marihuana Medical Access Regulations (SOR/2001-227) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or section 56 of that Act, for

i.  the cost of marihuana or marihuana seeds purchased from Health Canada, or

ii.  the cost of marihuana purchased from an individual who possesses, on behalf of that person, a designated-person production licence to produce marihuana under the Marihuana Medical Access Regulations or an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145; 2013, c. 10, s. 53; 2015, c. 24, s. 102.

2013-06-05

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a private seniors’ residence, within the meaning of the first paragraph of section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,” ;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana for medical purposes under the Marihuana Medical Access Regulations (SOR/2001-227) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or section 56 of that Act, for

i.  the cost of marihuana or marihuana seeds purchased from Health Canada, or

ii.  the cost of marihuana purchased from an individual who possesses, on behalf of that person, a designated-person production licence to produce marihuana under the Marihuana Medical Access Regulations or an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145; 2013, c. 10, s. 53.

2009-06-04

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances (other than those listed in paragraph d)

i.  for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function,

ii.  that can lawfully be acquired for use by a person only if prescribed by a practitioner or dentist, and

iii.  the purchase of which is recorded by a pharmacist;

(c.1)  for drugs, medicaments or other preparations or substances that are prescribed by regulation;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap, other than amounts paid to the operator of a residence for the elderly, within the meaning of the first paragraph of section 1029.8.61.1;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

i.1.  no part of the remuneration constitutes an expense in respect of which the individual referred to in section 752.0.11, or the person who is the individual’s spouse at the time the remuneration is paid, may be deemed to have paid an amount to the Minister on account of the individual’s tax payable, for a taxation year, under Division II.11.1 of Chapter III.1 of Title III of Book IX,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is blind or profoundly deaf or has severe autism, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana for medical purposes under the Marihuana Medical Access Regulations (SOR/2001-227) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or section 56 of that Act, for

i.  the cost of marihuana or marihuana seeds purchased from Health Canada, or

ii.  the cost of marihuana purchased from an individual who possesses, on behalf of that person, a designated-person production licence to produce marihuana under the Marihuana Medical Access Regulations or an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288; 2009, c. 15, s. 145.

2009-05-15

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances, other than those listed in paragraph d, for use in the diagnosis, treatment or prevention of a disease, disorder, abnormal physical state or the symptoms thereof, or in restoring, correcting or modifying an organic function, if used by a person as prescribed by a practitioner or dentist and as recorded by a pharmacist;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 km from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified in writing by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 km from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified in writing by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap;

(l)  for the full-time care in a nursing home of a person, if the person has been certified in writing by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified in writing by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is totally blind or profoundly deaf or has a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations (SOR/98-282) made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana for medical purposes under the Marihuana Medical Access Regulations (SOR/2001-227) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or section 56 of that Act, for

i.  the cost of marihuana or marihuana seeds purchased from Health Canada, or

ii.  the cost of marihuana purchased from an individual who possesses, on behalf of that person, a designated-person production licence to produce marihuana under the Marihuana Medical Access Regulations or an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72; 2009, c. 5, s. 288.

2006-12-06

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances, other than those listed in paragraph d, for use in the diagnosis, treatment or prevention of a disease, disorder, abnormal physical state or the symptoms thereof, or in restoring, correcting or modifying an organic function, if used by a person as prescribed by a practitioner or dentist and as recorded by a pharmacist;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged impairment in mental or physical functions, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 kilometres from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 kilometres from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing, artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap;

(l)  for the full-time care in a nursing home of a person, if the person has been certified by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is totally blind or profoundly deaf or has a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has an impairment in mental or physical functions, for note-taking services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires those services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has an impairment in physical functions, for the cost of voice recognition software, if the person has been certified in writing by a practitioner to be a person who, because of that impairment, requires that software;

(o.2.3)  on behalf of a person who is blind or has a severe learning disability, for reading services, if

i.  the person has been certified in writing by a practitioner to be a person who, because of that impairment or disability, requires those services, and

ii.  the payment is made to a person in the business of providing those services;

(o.2.4)  on behalf of a person who is blind and profoundly deaf, for deaf-blind intervening services, to the extent that the payment is made to a person in the business of providing those services;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the impairment in mental or physical functions of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of an impairment in mental functions, or a physician or an occupational therapist, in the case of an impairment in physical functions,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or an impairment in mental functions, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires such services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence, provided that those expenses

i.  are not of a type that would typically be expected to increase the value of the dwelling, and

ii.  are of a type that would not normally be incurred by a person who has normal physical development or who does not have a severe and prolonged mobility impairment;

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products;

(u)  for drugs obtained under Health Canada’s Special Access Programme in accordance with sections C.08.010 and C.08.011 of the Food and Drug Regulations made under the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27) and purchased for use by a person;

(v)  for medical devices obtained under Health Canada’s Special Access Programme in accordance with Part 2 of the Medical Devices Regulations made under the Food and Drugs Act and purchased for use by a person; or

(w)  on behalf of a person who is authorized to possess marihuana for medical purposes under the Marihuana Medical Access Regulations made under the Controlled Drugs and Substances Act (Statutes of Canada, 1996, chapter 19) or section 56 of that Act, for

i.  the cost of marihuana or marihuana seeds purchased from Health Canada, or

ii.  the cost of marihuana purchased from an individual who possesses, on behalf of that person, a designated-person production licence to produce marihuana under the Marihuana Medical Access Regulations or an exemption for cultivation or production under section 56 of the Controlled Drugs and Substances Act.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146; 2006, c. 36, s. 72.

2006-03-01

752.0.11.1. Subject to section 752.0.11.1.3, the medical expenses to which subparagraph b of the second paragraph of section 752.0.11 refers are amounts paid

(a)  to a dentist, nurse or practitioner or a public or licensed private hospital in respect of medical, paramedical or dental services provided to a person;

(b)  to a person authorized under the laws of a province to practise the profession of a dental prosthetist, for the making, repairing and fitting of dental prostheses, for a person;

(c)  for drugs, medicaments or other preparations or substances, other than those listed in paragraph d, for use in the diagnosis, treatment or prevention of a disease, disorder, abnormal physical state or the symptoms thereof, or in restoring, correcting or modifying an organic function, if used by a person as prescribed by a practitioner or dentist and as recorded by a pharmacist;

(d)  for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectable for pernicious anaemia or vitamin B12 for pernicious anaemia, if used by a person as prescribed by a practitioner;

(d.1)  for hyperbaric oxygen therapy sessions provided to a person with a severe and prolonged neurological disorder in respect of whom, because of the person’s severe and prolonged mental or physical impairment, subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred;

(e)  for laboratory analyses, radiological examinations or other diagnostic procedures together with interpretations thereof, if such analyses, examinations and other procedures are effected for maintaining health, preventing disease or assisting in the diagnosis or treatment of an injury, illness or disability, for a person as prescribed by a practitioner or dentist;

(f)  for eye glasses or other devices for the treatment or correction of a defect of vision of a person as prescribed by a practitioner or optometrist;

(g)  for transportation of a person by ambulance to or from a public or licensed private hospital;

(h)  to a person engaged in the business of providing transportation services, for the transportation of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified by a practitioner to be incapable of travelling without assistance from the locality where the particular person dwells to the place where medical or paramedical services are normally provided, if that place is not less than 40 kilometres from that locality, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(i)  for reasonable travel expenses, other than expenses described in paragraph h, incurred in respect of a particular person or a particular person and one person who accompanies the particular person, if, in the latter case, the particular person has been certified by a practitioner to be incapable of travelling without assistance, to obtain medical or paramedical services in a place that is not less than 80 kilometres from the locality where the particular person dwells, if equivalent or substantially equivalent services were not available in that locality, if the particular person travelled to that place to obtain such services for himself or herself and if, having regard to the circumstances, it was reasonable to travel to that place to obtain those services and the route travelled was the most reasonably direct route;

(j)  for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheelchair, crutches, spinal brace, brace for a limb, ileostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing or artificial kidney machine;

(j.1)  for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by a person by reason of incontinence caused by illness, injury or affliction;

(k)  for the care, or the care and training, at a school, institution or other place, of a particular person, if the particular person has been certified by a qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of persons suffering from such a handicap;

(l)  for the full-time care in a nursing home of a person, if the person has been certified by a practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the person’s personal needs and care;

(m)  as remuneration for one full-time attendant on, or for the full-time care in a nursing home of, a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred if, at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age;

(m.1)  as remuneration for attendant care provided in Canada to a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, to the extent that the total of amounts so paid does not exceed $10,000, or $20,000 if the individual referred to in section 752.0.11 dies in the year, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.2 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year,

ii.  at the time the remuneration is paid, the attendant is neither the individual referred to in section 752.0.11 or that individual’s spouse, nor under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(m.2)  as remuneration for a person’s care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if, because of the person’s severe and prolonged impairment, the person is a person in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  no part of the remuneration is included in computing an amount deducted in respect of the person under section 358.0.1 or any of paragraphs k, l, m, m.1 and n for a taxation year, or taken into consideration in computing an amount deemed to have been paid to the Minister in respect of the person under Division II.13 of Chapter III.1 of Title III of Book IX for any taxation year, and

ii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(n)  as remuneration for one full-time attendant on a person in a self-contained domestic establishment in which the person receiving the care lives, if that person is, and has been certified by a practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the person’s personal needs and care, if, at the time the remuneration is paid, the attendant is neither the person’s spouse nor under 18 years of age, and if the receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o)  on behalf of a person who is totally blind or profoundly deaf or has a severe and prolonged impairment that markedly restricts the use of the person’s arms or legs,

i.  for an animal specially trained to assist the person in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,

ii.  for the care and maintenance of such an animal, including food and veterinary care,

iii.  for reasonable travel expenses of the person incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and

iv.  for reasonable board and lodging expenses of the person incurred for the purpose of attending full-time courses at a place described in subparagraph iii;

(o.1)  for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the person’s hearing or speech loss;

(o.2)  on behalf of a person who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person engaged in the business of providing such services;

(o.2.1)  on behalf of a person who has a mental or physical impairment, for note-taking services, if

i.  the person has been certified in writing by a medical practitioner to be a person who, because of that impairment, requires such services, and

ii.  the payment is made to a person engaged in the business of providing such services;

(o.2.2)  on behalf of a person who has a physical impairment, for the cost of voice recognition software, if the patient has been certified in writing by a medical practitioner to be a person who, because of that impairment, requires that software;

(o.3)  for reasonable moving expenses, described in section 350, of a person who lacks normal physical development or has a severe and prolonged mobility impairment, other than expenses deducted under section 348 for any taxation year, incurred for the purpose of the person’s move to a new dwelling that is more accessible by the person or in which the person is more mobile or functional, if the total of the expenses claimed under this paragraph does not exceed $2,000;

(o.4)  for reasonable expenses relating to alterations to the driveway of the principal place of residence of a person who has a severe and prolonged mobility impairment, to facilitate the person’s access to a bus;

(o.5)  for a van that, at the time of its acquisition or within six months after that time, has been adapted for the transportation of a person who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which the amount paid for the acquisition of the van exceeds the portion of that amount that is included because of paragraph s in computing an amount deductible by the person under section 752.0.11 for any taxation year;

(o.6)  for reasonable expenses, other than amounts paid to a person who was at the time of the payment the spouse of the individual referred to in section 752.0.11 or a person under 18 years of age, to train the individual, or a person related to the individual, if the training relates to the mental or physical impairment of a person who is related to the individual and is a member of the individual’s household or is dependent on the individual for support;

(o.7)  as remuneration for therapy provided to a person because of the person’s severe and prolonged impairment, if subparagraphs a to c of the first paragraph of section 752.0.14 apply for the taxation year in which the expense was incurred, where

i.  the therapy is prescribed by, and administered under the general supervision of a physician or a psychologist, in the case of mental impairment, or a physician or an occupational therapist, in the case of a physical impairment,

ii.  at the time the remuneration is paid, the payee is neither the person’s spouse nor an individual who is under 18 years of age, and

iii.  each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;

(o.8)  as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, a person who has a learning disability or a mental impairment, and has been certified in writing by a practitioner to be a person who, because of that disability or impairment, requires those services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee;

(p)  as a premium or other consideration to a private health services plan in respect of the individual referred to in section 752.0.11, the individual’s spouse or any other person living with the individual and with whom the individual is connected by blood relationship, marriage or adoption, or in respect of several of those persons;

(q)  on behalf of a person who requires a bone marrow or organ transplant,

i.  for reasonable expenses, other than expenses described in subparagraph ii but including legal fees and insurance premiums, incurred to locate a compatible donor and to arrange for the transplant, and

ii.  for reasonable travel, board and lodging expenses, other than expenses described in paragraphs h and i, of the person and one other person who accompanies the person, and of the donor and one other person who accompanies the donor, incurred in respect of the transplant;

(r)  for reasonable expenses relating to renovations or alterations to a dwelling of a person who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the person to gain access to, or to be mobile or functional within, the dwelling;

(r.1)  for reasonable expenses, relating to the construction of the principal place of residence of a person who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the person to gain access to, or to be mobile or functional within, the person’s principal place of residence; or

(s)  for any device or equipment not otherwise described in this section, if it is used by a person as prescribed by a practitioner, is prescribed by regulation and meets such conditions as may be prescribed as to its use or the reason for its acquisition, but only to the extent that the amounts so paid do not exceed the amount, if any, prescribed in respect of the device or equipment.

(t)  on behalf of a person who has celiac disease and who has been certified in writing by a medical practitioner to be a person who, because of that disease, requires a gluten-free diet, for the incremental cost of acquiring gluten-free food products as compared to the cost of comparable non-gluten-free food products.

1990, c. 59, s. 289; 1991, c. 8, s. 44; 1993, c. 16, s. 281; 1994, c. 22, s. 262; 1995, c. 1, s. 79; 1995, c. 63, s. 59; 1997, c. 14, s. 114; 1997, c. 85, s. 132; 1999, c. 89, s. 53; O.C. 149-2000; 2000, c. 5, s. 164; 2000, c. 39, s. 60; 2001, c. 51, s. 55; 2001, c. 53, s. 115; 2003, c. 2, s. 222; 2004, c. 8, s. 145; 2005, c. 1, s. 161; 2005, c. 38, s. 146.