ARCHIVED – Health-related tax measures
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ARCHIVED – Health-related tax measures
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Notice to the reader
The legislative measures below have received Royal Assent.
The following questions and answers are based on proposed measures announced in the 2008 budget on February 26, 2008, but that have not yet been enacted by Parliament.
The CRA will continue to communicate tax changes through its Web site, its forms and publications, its phone enquiries services and other communication channels, as the information becomes available.
In the meantime, consult the Web site of the Department of Finance Canada to find out more.
- The 2008 Federal Budget proposes to expand the list of medical devices eligible for the medical expense tax credit. What additional devices can be claimed?
- The 2008 Federal Budget proposes that additional medical expenses can be claimed for individuals who are severely affected by autism or epilepsy. What expenses can be claimed?
- The 2008 Federal Budget proposes to clarify the medical expense tax credit (METC) provisions for prescription drugs and medications. What has been clarified?
- Where can I get more information on the proposed health measures?
Q.1 The 2008 Federal Budget proposes to expand the list of medical devices eligible for the medical expense tax credit. What additional devices can be claimed?
A.1 For 2008 and subsequent years, the budget proposes that you can claim the costs of purchasing, operating, and maintaining the following devices when they are prescribed by a medical practitioner:
- altered auditory feedback devices for the treatment of a speech disorder;
- electrotherapy devices for the treatment of a medical condition or a severe mobility impairment;
- standing devices for standing therapy in the treatment of a severe mobility impairment; and
- pressure pulse therapy devices for the treatment of a balance disorder.
Q.2 The 2008 Federal Budget proposes that additional medical expenses can be claimed for individuals who are severely affected by autism or epilepsy. What expenses can be claimed?
A.2 For 2008 and subsequent years, the budget proposes to expand the list of eligible medical expenses to include eligible expenses for service animals that are specially trained to assist an individual who is severely affected by autism or epilepsy. Eligible expenses include the cost, care, and maintenance of the service animal, as well as reasonable travel expenses incurred for the individual to attend a school, institution, or other place that trains the individual in the handling of such an animal.
Q.3 The 2008 Federal Budget proposes to clarify the medical expense tax credit (METC) provisions for prescription drugs and medications. What has been clarified?
A.3 For expenses incurred after February 26, 2008, the budget proposes that the METC provisions be clarified to ensure that drugs and medications that may be purchased without a prescription would remain ineligible for the METC.
Q.4 Where can I get more information on the proposed health measures?
A.4 The CRA is committed to providing taxpayers with up-to-date information. Taxpayers are encouraged to check our Web site often—all new forms, policies, and guidelines will be posted here as they become available.
In the meantime, please consult the Department of Finance's Budget 2008 documents for details.
- Date modified:
- 2015-07-15