<<Disclaimer: Verify this information before applying it to your situation.>>

Hello to Canadians on this list.  I work in a law firm in Toronto.  One of 
the lawyers who has 
diet concerns forwarded me an article yesterday she read regarding the 
Federal Budget. 
I'm copying it here (she didn't forward website vertification) . I couldn't 
believe it so I did 
some poking around and found the second article and I put a website for 
vertification.   

" I just came across this on a website for a consulting firm.  Thought you
> might be interested to know this.  Start saving your receipts!
> 
> Eligible Expenses for the Medical Expense Tax Credit 
> The medical expense tax credit (METC) recognizes the effect of
> above-average medical expenses on an individual's ability to pay tax. For
> 2003, the credit equals 16 per cent of qualifying medical expenses in
> excess of the lesser of $1,755 or 3 per cent of net income. The list of
> eligible medical expenses is regularly reviewed in light of new
> technologies and other disability-specific or medically related
> developments.

> This budget proposes to expand the list of eligible medical expenses to
> include:
> *    the cost of real-time captioning, paid to persons engaged in the
> business of providing such services, on behalf of individuals with a
> speech or hearing impairment; 
> *    the cost of note-taking services used by individuals with mental or
> physical impairments and paid to persons engaged in the business of
> providing such services, and the cost of voice recognition software used
> by individuals with a physical impairment - the need for these services or
> the software must be certified by a medical practitioner; and 
> *    the incremental cost associated with the purchase of gluten-free
> food products for individuals with celiac disease who require a
> gluten-free diet. "


The website I found was: 
http://www.fin.gc.ca/budget03/bp/bpc4e.htm#disability

"Expanding the List of Eligible Expenses for the Medical Expense Tax Credit

The medical expense tax credit recognizes the effect of above-average 
specific 
medical and disability-related expenses on an individual’s ability to pay 
income tax.
The list of expenses eligible for this credit is regularly reviewed and 
expanded in light
of new technologies and other disability-specific or medically related 
developments. 
In order to better recognize specific disability-related costs, this budget 
proposes 
to expand the list of expenses eligible for the medical expense tax credit to 
include:

- the cost of real-time captioning and other similar services used by persons 
with an 
impairment; and 

- the incremental cost of gluten-free food products for individuals with 
celiac disease who 
require a gluten-free diet.

These changes will be effective with the 2003 taxation year and are estimated 
to cost $20 million annually."

I hope this helps.  

Lynn

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