Medical expenses eligible for a tax credit are limited to those described in Subsection 118.2(2), many of which are detailed in Income Tax Folio S1-F1-C1. In a number of Technical Interpretations, CRA considered the eligibility of certain expenses:
no claim for prenatal classes or custom mattresses and pillows
any eyewear prescribed to correct a vision defect is a medical expense
midwives are medical practitioners everywhere but PEI, but doulas do not qualify anywhere in Canada
CRA’s website sets out regulated health care professionals considered medical practitioners by province. At present, midwives qualify in all provinces and territories other than Prince Edward Island, while doulas do not qualify anywhere in Canada.
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