Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues:
Is the precautionary banking of sperm a medical expense?
Position TAKEN
No
Reasons FOR POSITION TAKEN:
Letter of 9304967
XXXXXXXXXX 2001-011533
C. Tremblay, CMA
May 6, 2002
Dear XXXXXXXXXX,
Re: Deductibility of Precautionary Banking of Sperm
This is further to our telephone conversation of December 19, 2001(XXXXXXXXXX/Tremblay) and voice mail messages to you on April 8 and April 26, 2002.
We initially informed you that, generally, costs incurred by a taxpayer for precautionary banking of sperm do not meet any of the requirements of subsection 118.2(2) of the Income Tax Act and would not, therefore, be considered to be qualifying medical expenses for the purposes of the medical expense tax credit. You stated that you had additional information for us to consider. To date, we have not received any information and /or documentation from you; accordingly, we are now closing our file.
Yours truly,
For Director
Business and Partnerships Division
Income Tax rulings Directorate
Policy and Legislation Branch
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