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Posts tagged "Medical Expenses"

Chen v. R. – TCC: Cost of harvesting and storing stem/cord cells from birth of taxpayer’s child not an allowable medical expense credit
Oct 15, 2019 By Bill Innes
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Précis: The taxpayer sought a medical expense credit of $5,720 for the cost of harvesting and storing stem/cord cells from the birth of her child. The Tax Court denied the claim on the basis that the taxpayer adduced no evidence that the procedure was done on the advice of the taxpayer’s obstetrician.
Chen v. R. – TCC: Cost of harvesting and storing stem/cord cells from birth of taxpayer’s child not an allowable medical expense creditREAD MORE »
Leibovich v. R. - TCC: Tuition fees at non-specialist school not “medical expenses”
Jan 22, 2016 By Bill Innes
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Précis: The taxpayer’s son had a learning disability and she placed him in a private high school with a good reputation for dealing with such problems. She claimed the tuition expense as a medical expense. CRA denied the deduction of the tuition expense and she appealed to the Tax Court. The Court dismissed the appeal, without costs, on the basis that the school in question did not have programs or equipment specifically addressing the son’s disability. It was a good school, but not a specialist school.
Leibovich v. R. - TCC: Tuition fees at non-specialist school not “medical expenses”READ MORE »
R. v. Tallon - FCA: Winter trips to warm locations not medical expenses
Jul 21, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Personal Tax, Estate & Wealth Planning
Précis: The taxpayer had a disability that required the replacement of major joints. She and her husband spent the winter months in warmer locations in order to reduce the pain from her condition. The Tax Court held that the travel expenses were medical expenses. The Federal Court of Appeal reached a different conclusion.
R. v. Tallon - FCA: Winter trips to warm locations not medical expensesREAD MORE »
Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax credits
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Mr. Leeper’s wife was suffering from cancer. He claimed medical tax expense credits (“MTECs”) in respect of non-prescription (OTC) drugs and supplements purchased for his wife on the advice of a naturopathic physician.
Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax creditsREAD MORE »
Ross v. R. – TCC: Mixed bag of travel, home office, medical and renovation expenses properly disallowed
Nov 14, 2014 By Bill Innes
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Ross v. R. – TCC: Mixed bag of travel, home office, medical and renovation expenses properly disallowedREAD MORE »
Pearen v. R. – TCC: Costs paid for surrogate mother not deductible
Oct 07, 2014 By Bill Innes
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Pearen v. R. – TCC: Costs paid for surrogate mother not deductibleREAD MORE »
Zanatta v. R. – TCC: Denying gay man deduction of surrogacy costs not a Charter violation
Oct 07, 2014 By Bill Innes
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Zanatta v. R. – TCC: Denying gay man deduction of surrogacy costs not a Charter violationREAD MORE »
Olney v. R. – TCC: Court allows Thalidomide victim medical expenses including therapy from a personal trainer
Sep 14, 2014 By Bill Innes
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Olney v. R. – TCC: Court allows Thalidomide victim medical expenses including therapy from a personal trainerREAD MORE »
Warnock v. R. – TCC: Taxpayer not entitled to medical tax credits for surrogacy expenses – she was not the patient
Aug 13, 2014 By Bill Innes
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Warnock v. R. – TCC: Taxpayer not entitled to medical tax credits for surrogacy expenses – she was not the patientREAD MORE »
Ismael v. R. – TCC: No medical expense credits for travel to foreign fertility clinics
Jun 07, 2014 By Bill Innes
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Ismael v. R. – TCC: No medical expense credits for travel to foreign fertility clinicsREAD MORE »

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