All About Estates

Medical assistance in dying

The Canada Revenue Agency (CRA) was asked whether medical assistance in dying would be considered a medical service for the purpose of the medical expense tax credit (METC).  Not surprising, their answer was yes.

In their view, the services for medical assistance in dying are medical services for the purpose of the METC when they are provided by a medical doctor or nurse practitioner as set out in the Criminal Code, in conjunction with the guidelines in the respective provincial and territorial health-related laws, rules and policies, as applicable.

Similarly, the cost of substances used for procedure or other preparations or substances used for medical assistance in dying, as outlined in the Criminal Code and the applicable provincial and territorial requirements, will be eligible for the METC.  Specifically, the cost is an eligible medical expense if the substances used for procedure or other preparations are prescribed, and its purchase is recorded by a pharmacist.  Substances which can be lawfully obtained without a prescription are creditable if acquired with the intervention of a medical practitioner.

These are all positive steps in our trend to be a caring and humane society.  Thanks for reading.

About Derek de Gannes
Derek A. de Gannes: Director, Domestic & International Tax of RSM Canada. RSM Canada is committed to the highest level of integrity, quality and professionalism and provides clients with solutions in the area of Audit, Tax and Transaction Services. Email: derek.degannes@rsmcanada.com

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