You can hunt through the Table of Contents to find a section, or you can change the address right at the end, to change to the section you want to see (there are 248 sections). Here's the link to section-1, click here, and then edit the -1 and make it -2 or -69 or -118.2 (medical expenses)
The Act comes with ancillary Regulations found here and note that it's by page, so changing the page # will move you through, as will the Table of Contents , i.,
Page 121 is where you'll find Regulation 5700 with a listing of the medical devices and equipment referenced by S. 118.2(2)(m) and the next Page, 122 is where you'll find Retention of Books and Records in Regulation 5800
See definitions for 'medical practitioner' 'practitioner' See S. 5 re service rendered by medical practitioner to individual and S. 7 re services rendered to an individual by a practitioner (note, this includes audiologist, speech language pathologist)
See S. 14 re a supply of training service if training designed to assist with disorder or disability in coping with affects of the disorder or disability and... (b) one of three conditions exist...
i) certified in writing
ii) prescribed (there are no regulations at this time)
iii) gov't direct or indirect payment or partial payment and proof provided for payment
For these expenses, consider if the expense qualifes for medical expenses on Line 330 or LIne 331 as training is mentioned in ITA S. 118.2(2) under (e) for care, or care & training and also under (l.8) caregiver training
S. 14 above came into effect in Feb/2008, but you can only go back for 2 years from date of payment if you've been charged GST/HST in error. Request a refund, but only with appropriate documentation. The person who charged you, if they are still a registrant, claims it back once they pay you.
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