Subsection 5700(1)
Administrative Policy
27 March 2013 Folio S1-F1-C1
Reasonable servicing and repair costs related to a device or piece of equipment listed under Reg. 5700 will generally be eligible for an METC.
15 February 1994 T.I. 940182 (C.T.O. "Medical Expenses-Snowmobile")
A snowmobile is not designed for the purpose of assisting an individual in walking and, therefore, is not allowed under Regulation 5700(i).
Paragraph 5700(i)
Cases
The Queen v. Klywak, 2005 DTC 5712, 2005 FCA 354
The Tax Court Judge had not committed a reviewable error in finding that a hot tub was designed to assist the taxpayer, who suffered from fibromyalgia, in walking. The provision did not use the word "exclusively designed" to assist.