CRA denies taxpayer's medical expense credit for his visiting father's hospital stay

financialpost.com:

One of the more popular tax credits, claimed by more than five million Canadians annually, is the medical expense tax credit (METC), which provides tax relief for qualifying above-average medical or disability-related expenses incurred by individuals on behalf of themselves, a spouse or common-law partner, or a dependent relative.

Under the Income Tax Act, you can claim a METC for expenses you paid for yourself, your spouse or partner, and your kids under age 18. The value of this federal credit is calculated by applying the lowest personal income tax rate (15 per cent) to the amount of qualifying medical expenses in excess of the lesser of three per cent of your net income or $2,759 (in 2024). The credit can be claimed for expenses paid in any period of 12 consecutive months that ends in the taxation year in which the claim is being made. There are also parallel provincial and territorial medical expense credits available at various rates and minimum spend thresholds.

For medical expenses paid on behalf of dependent relatives other than minor children, you’re able to claim qualifying medical expenses that exceed the lesser of three per cent of the dependant’s net income or $2,759. For purposes of the METC, eligible dependants include adult (grand)children, (grand)parents, brothers, sisters, uncles, aunts, nephews and nieces provided they were dependent on you for support and were residents of Canada at any time in the year.

A tax case decided last month dealt with the METC related to medical expenses paid by a taxpayer for his father. In May 2019, the taxpayer’s father was on a visitor’s visa to Canada and planned to stay for approximately two weeks. Unfortunately, his father suffered a major heart attack and remained