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.

“The tighter a home, the less energy escapes.  But tighter construction can affect airflow and indoor air quality as well, and not for the better.”(1)

While Morphic Envirotech Inc. can’t help to get new air into your house any more quickly (that’s up to your home builder) – we can help to ensure that the air that is inside your home is free of all airborne particles that can aggravate asthma and allergies.  If you are able, the article is worth a read – especially if you are building a home in the near future and are concerned with indoor air quality.

(1)Van De Ven, Lisa. (2010, January-February). Fresh Air in Your Home: What The Government Is Doing To Make It Right. Holmes Magazine, 88-94.

And, of course, something to keep up going…