Question

Which of the following medical expenses does NOT qualify for the ITA 118.2 Medical Expense Tax​ Credit?

A.

Amounts paid for prescription eyeglasses or contact lenses

B.

Amounts paid for teeth whitening procedures

C.

Amounts paid for dentures

D.

Amounts paid for guide dogs and specifically trained service animals

Answer 1

Option D is correct answer.

Income tax act, 118.2 amounts paid to medical practitioners, dentists, nurses, and certain other medical professionals. ... If a person is self employed, the premiums paid for a private health services plan can be deducted from self employment income, instead of being claimed as a medical expense.

The given all option like expenses for eye glasses, teeth whitening, amount paid for dentures are included in 118.2 except amount paid for guide dogs and specifically trained service animals.

So that option D expenses for guide dogs are not covered under 118.2