Income Tax Act — I-3.3 118.2
related to the individual, if the training relates to the mental or physical infirmity of a person who (i) is related to the individual, and (ii) is a member of the individual’s household or is dependent on the individual for support; (l.9) as remuneration for therapy provided to the patient because of the patient’s severe and prolonged impairment, if (i) because of the patient’s impairment, an amount may be deducted under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year in which the remuneration is paid, (ii) the therapy is prescribed by, and administered under the general supervision of, (A) a medical doctor, a nurse practitioner or a psychologist, in the case of mental impairment, and (B) a medical doctor, a nurse practitioner or an occupational therapist, in the case of a physical impairment, (iii) at the time the remuneration is paid, the payee is neither the individual’s spouse or common-law partner nor under 18 years of age, and (iv) each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number; (l.91) as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, the patient who (i) has a learning disability or a mental impairment, and (ii) has been certified in writing by a medical practitioner to be a person who, because of that disability or impairment, requires those services, if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee; (l.92) as remuneration for the design of an individualized therapy plan for the patient because of the patient’s severe and prolonged impairment, if (i) because of the patient’s impairment, an amount would be, if this Act were read without reference to paragraph 118.3(1)(c), deductible under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year in which the remuneration is paid, (ii) the plan is required to access public funding for specialized therapy or is prescribed by (A) a medical doctor, a nurse practitioner or a psychologist, in the case of mental impairment, or (B) a medical doctor, a nurse practitioner or an occupational therapist, in the case of a physical impairment, (iii) the therapy set out in the plan is prescribed by and, if undertaken, administered under the general supervision of (A) a medical doctor, a nurse practitioner or a psychologist, in the case of mental impairment, or (B) a medical doctor, a nurse practitioner or an occupational therapist, in the case of a physical impairment, and (iv) the payment is made to a person ordinarily engaged in a business that includes the design of such plans for individuals who are not related to the payee; (m) for any device or equipment for use by the patient that (i) is of a prescribed kind, (ii) is prescribed by a medical practitioner, (iii) is not described in any other paragraph of this subsection, and (iv) meets such conditions as are prescribed as to its use or the reason for its acquisition; to the extent that the amount so paid does not exceed the amount, if any, prescribed in respect of the device or equipment; (n) for (i) drugs, medicaments or other preparations or substances (other than those described in paragraph (k)) (A) that are manufactured, sold or represented for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function, (B) that can lawfully be acquired for use by the patient only if prescribed by a medical practitioner or dentist, and (C) the purchase of which is recorded by a pharmacist, or (ii) drugs, medicaments or other preparations or substances that are prescribed by regulation; (o) for laboratory, radiological or other diagnostic procedures or services to