Morphic Envirotech Inc. draws the attention of our Canadian buyers to a part of the Canadian Income Tax Act, which may allow them (with a doctor’s prescription) a tax break when purchasing a Morphic Envirotech Inc. unit to alleviate their respiratory distress. Here is the technical wording:
Regulation 5700 (c.3) allows, as a medical tax credit, the cost of an “air conditioner acquired for use by an individual to cope with the individual’s severe chronic ailment, disease or disorder, to the extent of the lesser of $1,000.00 and 50% of the amount paid for the air conditioner.”
In accordance with Section 118.2(2)(m) of the Income Tax Act, which prescribes the above regulation, the air conditioner must be prescribed by a medical practitioner and it must meet any conditions which may be prescribed as to its use or the reason for its acquisition.
So if you have severe breathing conditions talk to your doctor as well as your accountant. You may be able to relieve your symptoms for less. Please note that any applicable medical prescription must be dated prior to the date of purchase.
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