3 October 2007 External T.I. 2007-0248701E5 - medical expenses electric breast pump

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.

Principal Issues: whether the cost of an electric breast pump qualifies as a medical expense

Position: no

Reasons: It is not included in the list of qualifying medical expenses or equipment described in section 5700 of the Regulations.

XXXXXXXXXX 								2007-024870
									Ian Scowcroft
(613) 948-2233
October 3, 2007

Dear XXXXXXXXXX:

Re: Medical Expenses - Electric Breast Pump

This is in reply to your correspondence of August 14, 2007, and pursuant to our phone conversation on August 27, 2007 (Scowcroft/XXXXXXXXXX) regarding the eligibility of an electric breast pump for the medical expense tax credit.

As discussed, subsection 118.2(2) of the Income Tax Act (the "Act") provides a list of expenditures that qualify as medical expenses. Under paragraph 118.2(2)(m) of the Act, a payment in respect of prescribed medical devices and equipment may qualify as a medical expense if certain conditions are met. Generally, to qualify, the device or equipment must be prescribed by a medical practitioner, must be included in the list of qualifying medical devices or equipment described in section 5700 of the Income Tax Regulations (the "Regulations") and must meet such conditions as are applicable to its use or as to the reason for its acquisition. Since a breast pump does not meet these criteria, any amounts paid to acquire one are not eligible for the medical expense tax credit.

During the telephone conversation, you indicated that the Act and Regulations should be amended to allow the cost of an electric breast pump to qualify as a medical expense. The Canada Revenue Agency is responsible for administering and enforcing the Act as enacted by Parliament. Your suggested amendment relates to tax policy, which is the responsibility of the Department of Finance. Any changes to the legislation would have to be considered by the Minister of Finance and approved by Parliament. In this regard, we are forwarding a copy of your letter to officials at the Department of Finance for consideration.

We trust that these comments will be of assistance.

Yours truly,

G. Moore
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch

c.c. Tax Legislation Division, Tax Policy Branch, Department of Finance