|
Medical Expenses - eligible in alphabetical order
These four medical expenses require the DTC:
- Attendant or nursing home care (S.118.2(2)(b))
- Attendant up to $10,000, $20,000 in year of death (S.118.2(2)(b.1)
- Group home (S.118.2(2)(b.2)
- Therapy (S.118.2(2)(l.9))
And in a year of transition from attendant care to nursing home or full time attendant, it's one or the other but not both and only the attendant care can claim the DTC in the same year.
|
|
Renovations by landlords/employers
Landlords - See T4036 rental Guide, Capital expenses, special situations. Renovations to Income Producing Buildings to allow access (landlords and employers) are a current expense, not capitalized for ramps, door openers, widening doorways, bathrooms, elevators, doorways and prescribed devices including elevator car position indicators, visual fire alarms, listening devices for group meetings or telephone devices for hearing impairment; software and hardware attachments
- (ITA 20(1)(qq),(rr)
- IT Regulations 1102(1)(a), 8800, 8801
|
|
Qualified practitioners
References to medical practitioners, S. 118.4(2),For the purposes of sections 63, 64, 118.2, 118.3 and 118.6, a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist, or speech-language pathologist is a reference to a person authorized to practise as such,
(a) where the reference is used in respect of a service rendered to a taxpayer, pursuant to the laws of the jurisdiction in which the service is rendered;
(b) where the reference is used in respect of a certificate issued by the person in respect of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides or of a province; and
(c) where the reference is used in respect of a prescription issued by the person for property to be provided to or for the use of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides, of a province or of the jurisdiction in which the property is provided.
Note: Speech language pathologists are not licenced in BC...
|
