M2001

请问父母探亲期间购买的医疗保险算医疗支出吗？我在联邦指南上没有发现有次项说明，但今天的蒙城华人报上17版“。。。清单”中发现有次项说明。有人清楚吗?
谢谢！
:confused:

coala

Qualifying items, as described in ITA 118.2(2), include amounts paid to doctors and dentists, to full time home attendants, for full time nursing home care, to institutions for the disabled, for ambulance transportation, for reasonable travel expenses for medical care, for artificial limbs, for prescription eyeglasses or contact lenses, for oxygen, for seeing eye dogs, for any device prescribed by a medical practitioner, for drugs or medicine, for laboratory work, and for premiums paid for private health services plans.

ITA 118.2(2) defines the medical expenses of an individual to include those of the individual, the individual's spouse or common-law partner, and other individuals who meet the definition of a dependant that is found in ITA 118(6). Note carefully that, in the case of dependants, there is no requirement that the individual claiming the medical expenses be able to claim a tax credit for the dependant. In practical terms, this means that a parent can claim the medical expenses of dependent children of any age, despite the fact that no tax credit is available for the dependants.

A dependant is defined in ITA 118(6) as a person who, at any time in the year, is dependent on the individual for support and includes a child or grandchild of an individual or of his spouse or common-law partner and, if resident in Canada, a parent, grandparent, brother, sister, uncle, aunt, niece or nephew of the individual or the individual's spouse or common-law partner.

依我的理解，如果你父母不是加拿大税务居民，就不能成为dependant，因而相关保险费用，不能计入你的抵扣。