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Home My WebLink AboutWingham Advance-Times, 1980-04-02, Page 14vance:Times, April 2, 1980 • • Chows I Times Calt aspect of eal expenses is lag exactly which expenses qualify. that are reimbursed .0110,katealth plan are not :(1.:Itetible.. However premiums paid to a private health„ services plan do qualify. Premiums paid to a government health services plan do not qualify. Even though amounts reimbursed under a health plan are not deductible, any amount that must be paid by the taxpayer over and above the amount reimbursed does qualify. For example, if your hospital or doctor bill is $120 and your medical insurance pays only $90, the balance of $30 would be an eligible medical expense. Although the term 'medical expense' has a very broad meaning in common usage, it is modified by the require- • ible niedical expenses ment in the bieome Tax Act that the medial practitioner, An dentist or nurse to whom pay- ments ,are ade be"qualified to practise under the laws of the plac,c where the expenses are incurred". This has beenrecognized as referring to all provincially licenced doctors, de,ntists, osteopaths, chiropractors, natoropaths, optometrists, pediatrists, chiropodists, therapeutists, masseurs, nurses (including practical ourses who make nursing 'their full-time occupation) and Christian Science practi- tioners. ELIGIBLE EXPENSES Payments to public and licenced private hospitals are, of course, eligible medical expenses. Medical expenses are required to be in respect of an illness or operation of the tax- payer, his spouse or an eligible dependent, or in respect of a birth in the family of the taxpayer, his spouse or clependent. Medical expenses relating to the birth of a child in a cotrunon-law relationship would qualify. Where a taxpayer, his spouse or an eligible depen- dent was necessarily confined to a bed or wheelchair for a substantial period each day throughout any 12 -month period ending in the year, and required the services of a full- time attendant, the salary or wages of such an attendant may be included in the medical expenses. FVLL-TIME ATTENDANT Also' qualifying as medical expenses is the cost of a full- time attendant certified by a medical practitioner to be required, whether for the tax- payer, his spouse of an eligible dependent who, by reason of physical or mental infirmity is unable to care for himself and is unlikely to be able to do so for a long time (as certified by ;Oat Of an attendant is-ell- e:9111y if the attendant is ie, mis does not mean dant must be, ern- Or the whole year, or To claim this deduct*. following conditions must the attendant must be or°71ctell;aPercityio,dbuotf ibtldinodes" the practitioner). ' met:n mployed for the normal -The cared -for person puta ittlay while employed. bet;iiving in a self-containa serail 'part-time attendants do estic establishment (not d be the equivalent of one nursing home); *time attendant. -The attendant may not . Where it is the taxpayer a person who is being claimett:'Nmself who is blind or con - as a dependent by the tax.fgtikd tO a bed or wheelchair Ryer or his spouse or, .1,iXi0Uer than his spouse or under 21, be connected with :C:depeadent, he may choose to the taxpayer or his spouse by instead of the cost off a blooA relationship, marriaga:'4 iI414ime attendant or care in a or adoption;, • OW'S, ing home, an alternative -The receipts filed with the Personal exemption. This is a tax returns in support off the (tat`deduction available to any deduction must show the taxpayer who was either attendant's social insurance totally.blnd at any time in the. number. year or who, throughout any Where a taxpayer, his linorith period ending in he spouse or an eligible depen- Year; was necessarily con - dent was totally blind at any lined "for a substantial period of time each day" to a bed or time in the taxation year and required the services of a full- wheelchair. time attendant, the salary or This deduction is not wages of such attendant allowed. if ,the taxpayer has as medical expenses, , claimed,* cost of a full-time Under all of these provisions: attendant or full-time nursing • 00,44t AINCP440:::!' whoa( he. ls-cla he f, • married eqqivalent tion, or in of -any child Or grallaellitttlog whom he is• claiming deduction; .- Tlie deduction- May -00; claimed' even where,: the dependent: person has man* ancone of his own to reduce the tax* payer's exemption pit bis • behalf to zero* However the deduction may be claimed only -to the extent that the dependent person himself is unable to make full use of the same deduction, to which he too is entitled. In other words," two taxpayers cannot claim it for the same person. As already mentioned, this deduction is forfeited if either the taxpayer or the dependent person is claiming as a medical expense the cost of a full-tirne attendant or of full- time care in a nursing home. Usually the taxpayer will be in a position to choose between SEE OUR AD ON PAGE #7 IN THIS WEEK'S CROSSROADS 7$°hirtedf7t1Hze!ii" illeviecial mogAingothory itvoq:Pomoottintrois pets act! PA11) .30 PAYS AFTER 0414 TM WILL BE SEPT, PAYMENT-' * Make ideal fall wheat ground Contact Bill Hockin Contracting for Ottawa Valley Grain Kkkten 229-6575 The Wingham Advance -Times, April 2, 1980 Bakerg wesion s Brown a serve 12's Twin Rolls 2/1.00 1Nesitones -12 oz. Raspberry Jelly Rolls Christi's =250 gm. Trittliit Crackers -Produce Ofvhitifor 'Ink), ;Grapefruit 6/1.00 U.S. iunIcistiffs a Orapgei do..1.59 Can. No. 1 • 21b, collo / • A a‘ • Cooking Onions 2/.47 .89 .99 •Can. No. 1 Washed - 2 Ib. collo A& gm Aw Carrots -2 / .3Ya-4 frJ 1'17' :A/rie Stokely Fancy - 14 oz. (Case of 24 x 14 oz. $8.00) HONEY POD PEAS 3/1.00 Carnival Soft -1 lb. tub arine Stokely Fancy - 28 oz. Pumpkin . 69 . 65 Club House Pimento - 12 oz. Stuffed Olives mi .29 Clover Leaf - 7 oz. Solid White Tuna 1,59 Clover Leaf Broken - 10 oz. Mandarin Oranges 2/.89 Specie in effect until closing Saturday, April 5th We reserve the right to limit quantities. "A good selection of fresh or frozen turkeys are available for Easter at attractive prices" Fresh Pork LOIN ROAST lb. 1 • 19 Fresh Pork Country Style SPARE. RIBS Fresh PORK CHOPS Schneiders - 3 Var. 500 g. Mini Sizzler lb. 1 • 15 lb. 1 038 SAUSAGE 59 Schneiders- 175 g. HAM STEAKS 1.49 Schneiders Sliced - 8 Var. 175 g. COOKED MEATS 2/1.49 1.05 Schneiders Pack of 8 - 10 oz. WIENERS Schneiders Regular RING BOLOGNA ib.1.69 Schneiders Broken Cooked - 175 g. HAM SLICES 1.15 Devon Sliced - 500 g. BREAKFAST BACON Devon LINK SAUSAGE .99 lb 1 . 1 8 • Maple Ready to Serve ghAr, • '01.. Maple Leaf Sweet Pickled COTTAGE ROLL 118 ib1.38 Maple Leaf Coil POLISH SAUSAGE Fresh Sliced PORK LIVER lb. • 49 • - Stokely Fancy - 14 oz. (Case of 24 x 14 oz. $8.00) •CREAM STYLE CORN 3/1.00 Lipton (4 Var.) 6'/4 oz. Casserole Bases .89 Imperial 100% Veg. Oil - 3 Ib.. Margarine 2.29 Dole (Crushed or Chunk) 19 oz. Pineapple ......... e Carnival - 48 oz. (Case of 12 x 48 oz. $7.08) TOMATO JUICE .59 Bulki-Baker - 450 gm. Pure Cocoa Bulki-Baker - 12.3 oz. Walnut Nibs .69 -Heinz - 19 oz. with tomato sauce Spaghetti Royal - 11 oz. rCheese Cake Mix 1. 29 Kath (3 Var.) 12 orz Luncheon Meats 1.29 2.99 2.99 .59 Closed Good Friday Open Thurs. till COO p.m. , Claim Schneiders Process - 16 oz. Cheese Slices Frozen Foo Schneiders -2 lb. box .Beef Patti s Valley Farm • 2 Ib. Chclico Green Peas • 59 McCain -24 oz. Strawberry -Rhubarb or Apple Pie Cool Whip - 500 mi. Dessert Topping 1.19 .65 Universal - 73/4 oz. Cohoo SALMON Monarch - 4 Var. 15 oz. Quik Loaf Mix Finish-- 50 oz: Automatic Dishwasher Detergent jet Dry - 4 oz. for Dishwashers Rinse Agent .89 2.69 .89 Sunlight - 32 oz. Li4uid Detergent 1429 • rio 1020 ev Mil 9:00 p.m. • , ,