Income Tax Act — I-3.3 118.2
rred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment; (l.21) for reasonable expenses relating to the construction of the principal place of residence of the patient who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the patient to gain access to, or to be mobile or functional within, the patient’s principal place of residence, provided that such expenses (i) are not of a type that would typically be expected to increase the value of the dwelling, and (ii) are of a type that would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment; (l.3) for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the patient’s hearing or speech loss; (l.4) on behalf of the patient who has a speech or hearing impairment, for sign language interpretation services or real-time captioning services, to the extent that the payment is made to a person in the business of providing such services; (l.41) on behalf of the patient who has a mental or physical impairment, for note-taking services, if (i) the patient has been certified in writing by a medical practitioner to be a person who, because of that impairment, requires such services, and (ii) the payment is made to a person in the business of providing such services; (l.42) on behalf of the patient who has a physical impairment, for the cost of voice recognition software, if the patient has been certified in writing by a medical practitioner to be a person who, because of that impairment, requires that software; (l.43) on behalf of the patient who is blind or has a severe learning disability, for reading services, if (i) the patient has been certified in writing by a medical practitioner to be a person who, because of that impairment, requires such services, and (ii) the payment is made to a person in the business of providing such services; (l.44) on behalf of the patient who is blind and profoundly deaf, for deaf-blind intervening services, if the payment is made to a person in the business of providing those services; (l.5) for reasonable moving expenses (within the meaning of subsection 62(3), but not including any expense deducted under section 62 for any taxation year) of the patient, who lacks normal physical development or has a severe and prolonged mobility impairment, incurred for the purpose of the patient’s move to a dwelling that is more accessible by the patient or in which the patient is more mobile or functional, if the total of the expenses claimed under this paragraph by all persons in respect of the move does not exceed $2,000; (l.6) for reasonable expenses relating to alterations to the driveway of the principal place of residence of the patient who has a severe and prolonged mobility impairment, to facilitate the patient’s access to a bus; (l.7) for a van that, at the time of its acquisition or within 6 months after that time, has been adapted for the transportation of the patient who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which (i) the amount paid for the acquisition of the van exceeds (ii) the portion, if any, of the amount referred to in subparagraph (i) that is included because of paragraph (m) in computing the individual’s deduction under this section for any taxation year; (l.8) for reasonable expenses (other than amounts paid to a person who was at the time of the payment the individual’s spouse or common-law partner or a person under 18 years of age) to train the individual, or a person 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 depend