CRA press release discussing the requirement for unicorporated businesses to have employees and for shareholder employees to received T4 income.
In order to qualify under a PHSP, medical practitioners must be regulated in the province in which they provide services.
Whether a weight loss program qualifies under a PHSP depends on the facts specific to the circumstances
CRA modified its position on eligible travel expenses for the purpose of the medical expense tax credit at his 2010 annual Canadian tax foundation CRA roundtable.
In its response the Canada Revenue Agency (CRA) indicated that, for the purposes of the METC, reasonable travel expenses include expenses for gas, meals, and accommodations for the patient and attendant for the period en route to and from the city where the treatment is provided as well as during the treatment period, thereby broadening its previous position.
Can expenses related to the collection and conservation of stem cells be claimed in a Private Health Services Plan?