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This advertisement has not loaded yet, but your article continues below. Generally, to qualify, the device or equipment must be prescribed by a medical practitioner, be included in the list of qualifying devices or equipment described in the regulations, and meet the prescribed conditions. Under the act, “an amount paid for a device or equipment” may qualify as a medical expense if certain conditions are met. The CRA explained that if a particular medical expense is not described in the act (or its regulations), the expense is not eligible for claiming the METC, even if the expense has been incurred for medical purposes.
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The questioner felt that the CRA’s view on this matter would be “particularly useful in light of the current COVID-19 pandemic and the generally widespread requirement by health authorities to use face masks indoors in public settings.” In the first technical interpretation, the CRA was asked whether the cost of face masks may qualify for the METC.