Latest news with #TheHospitalforSickChildren
Yahoo
10-05-2025
- Health
- Yahoo
Here's what happened when a taxpayer claimed a swimming pool as a medical expense
As you complete your 2024 tax return, which for most of us is due at the end of the month, one of the more popular tax credits you may be entitled to claim is the medical expense tax credit (METC). This credit is intended to provide 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. But not all medical expenses, even if recommended by a medical practitioner, will qualify. Take the recent case of an Ontario taxpayer who attempted to claim the cost of a swimming pool as a medical expense. In 2022, the taxpayer and his spouse purchased and installed in his backyard a TidalFit Pro EP-15 Exercise Pool, which was purchased as an exercise aid for their son who was diagnosed with Duchenne muscular dystrophy (DMD). The facts of the case are, as the judge noted, 'tragic,' as the life expectancy of the couple's child's is not expected to extend beyond age 20. Their son has been undergoing treatment through The Hospital for Sick Children in Toronto since his diagnosis. His nurse practitioner wrote a letter that outlined the symptoms and implications of a diagnosis of DMD, and in it she 'strongly recommend(s) swimming as a safe and effective therapy to help promote muscle strength and functioning.' The letter was written in reference to her support for the couple's purchase of a pool for their son to exercise in, due to the COVID-19 restrictions imposed in March 2020. The taxpayer testified that prior to the purchase of the exercise pool, their son would swim in community pools or in friends' pools. The taxpayer purchased the pool in 2022 for a total cost of $53,674. The pool resembles a large hot tub, in that it is longer than it is wide, has grab bars and is heated. In addition, it has jets that enable a person to swim in place against the current generated. The taxpayer testified that the pool was used almost exclusively by his son. But the taxpayer conceded that this type of pool could also be used by able-bodied individuals who could exercise by swimming against the current generated by the pool's jets. The taxpayer attempted to claim the $53,674 cost of the pool as a medical expense on his 2022 tax return, but in June 2023, the Canada Revenue Agency denied the credit. The taxpayer objected, but the assessment denying the METC was subsequently confirmed by the CRA on the basis that the exercise pool in question was 'not considered a medical device,' and was of a type that the general public could choose to purchase for recreational use, absent any 'severe and prolonged mobility impairment.' The Income Tax Act permits a wide range of eligible medical expenses and includes such expenses as prescription drugs, dental work and medical devices or equipment. For medical equipment to qualify, however, the specific equipment must be listed in the Income Tax Regulations. While there is an exhaustive list of prescribed medical devices, including items such as a pacemaker, orthopedic shoes, a hospital bed, and a walker (among many others); swimming pools are not on the list. The Tax Act, however, also permits individuals to claim 'reasonable expenses relating to renovations or alterations to a dwelling of the patient who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the patient to gain access to, or to be mobile or functional within, the dwelling, provided that such expenses are not of the type that would typically be expected to increase the value of the dwelling, and are of a type that would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.' Could the installation of a swimming pool potentially qualify as an eligible renovation? In the past, possibly. Indeed, before the law was changed about 20 years ago, a wide variety of home renovations were found by the courts to be eligible for the METC, including the installation of hot tubs and hardwood flooring, in appropriate circumstances. For example, a 2004 tax court case involved a taxpayer who was on long-term disability and suffered from several serious medical conditions including clinical depression and bi-polar disorder. He purchased a hot tub on the recommendation of his psychiatrist, who recommended hydrotherapy to provide 'deep relaxation for depression and anxiety.' While the judge did not allow the actual cost of the hot tub as a medical expense, he did allow the cost of the installation of the hot tub. As for hardwood floors, a June 2003 case involved a taxpayer suffering from severe allergies who had his carpeting removed and installed hardwood floors 'to remove sources of mould in the house.' The judge concluded that the $11,000 cost qualified as an eligible renovation expense for purposes of the METC. In direct response to these, among other cases, the Income Tax Act was amended to introduce the current two-criteria test for determining whether home renovation expenses qualify for the METC. First, the expense must not typically be expected to increase the value of the home; second, the expense must be something that would not typically be undertaken by someone without a mobility impairment. Some may find CRA's online portal is missing tax slips Primer on tax brackets, deductions and credits As the 2005 budget document noted, allowing general renovation expenses 'goes far beyond the policy intent of the [METC] because it subsidizes renovation expenses that increase the value of the home, and extends tax recognition to expenses with a substantial element of personal consumption and personal choice.' In the current case, while the judge may have been able to accept that the pool didn't increase the value of the couple's home, the pool 'was available for purchase by any member of the public and could … be used by able-bodied individuals as a swimming training aid.' As a result, the cost of the pool simply doesn't qualify as a medical expense under the current definition of eligible renovations. Jamie Golombek, FCPA, FCA, CFP, CLU, TEP, is the managing director, Tax & Estate Planning with CIBC Private Wealth in Toronto. If you liked this story, in the FP Investor newsletter.
CBC
19-04-2025
- Health
- CBC
Toronto Island author publishes historical fiction about child with disability
A Toronto Island author is celebrating the release of her new book. Let's Go, Darby! is based on a true story about a boy in the 1800s who was disabled and made a harrowing journey to The Hospital for Sick Children, now known as SickKids Hospital, for a surgery. Linda Rosenbaum says her aim is to advocate for the inclusion of children with illnesses and disabilities in literature. "I think a lot of kids who are ill or have disabilities will relate to it, but what I'm finding is that adults are really enjoying it too because there's so much Toronto history in it," said Rosenbaum, who is the mother of a child with a disability. The middle grade book tells the story of Georgie Titus, who is 10 years old and has clubfoot. He's unable to walk and gets bullied by kids at school. Georgie hears about a new children's hospital in Toronto where they "perform miracles." He is determined to go and makes a 65-kilometre journey from Uxbridge by dogsled to the hospital's front doors. During his months-long stay at the hospital and its summer home on Toronto Island, miracles do happen, mostly unexpected. With the help of his beloved nurse and first-ever friends, Georgie gains the courage and confidence he needs to take the next big steps in his life. "It's historical fiction and you've got to get everything right of the period that you're writing about," Rosenbaum said. "So I spent virtually six months at the archives at SickKids trying to get all the background." Sherry Caldwell, director of the Ontario Disability Coalition, says books like Lets Go, Darby! help kids with disabilities feel represented. "It's really important, especially now, that people are thinking about our children and that they're seeing themselves in the world and can visualize themselves in all sorts of roles and feel included," she said. This month, SickKids Hospital marked 150 years. The hospital started as an 11-room house with just six iron cots, rented by a group of women. Rosenbaum says the book is also intended to recognize the hospital's contributions to health care.
Yahoo
18-02-2025
- General
- Yahoo
At least 18 injured after Delta Airlines plane flips on landing at Toronto airport
A child was among three people critically injured after a Delta Airlines flight flipped over as it landed at Toronto airport on Monday. At least 18 people were hurt after Endeavor Flight 4819 with 80 people onboard crashed on an icy runway at Toronto Pearson International Airport in Canada at around 2.15pm. Footage showed the commercial jet, which had departed from Minneapolis just before midday, lying upside down on a runway blanketed in snow with one of its wings snapped off as passengers climbed out of the aircraft's doors. Two passengers were airlifted to hospital with critical injuries and a child was taken to The Hospital for Sick Children in Toronto by ambulance. All 80 people on board the CRJ-900 were evacuated following the crash. Departures and arrivals resumed at the airport at 5pm. An airport spokesman said: 'All 76 passengers and four crew from Delta Flight 4819 were accounted for.' A video taken by a passenger after the crash showed a fire engine shooting water at the overturned wreckage, while a voice can be heard saying: 'Our plane crashed, it's upside down. Fire department's on site... most people are going to be OK, we're all getting off.' Another clip taken which appeared to be from inside the plane showed bags strewn across the upside down plane. A stewardess could be heard telling passengers to 'drop everything' as she guided people climbing out of the aircraft. Twelve of the injured had minor injuries and were transported by ground for medical attention, Lawrence Saindon, a superintendent for Peel Regional Paramedic Services, told NBC News. Constable Sarah Patten of the Peel Regional Police in Ontario said they did not yet know the 'circumstances' of the plane crash. She added: 'It is my understanding that most of the passengers are out and unharmed, but we're still trying to make sure so we're still on scene investigating.' Joshua McNamara, communications lead for Ornge air ambulance service, said: 'One male patient in his 60s has been transported to St Michael's Hospital in Toronto with critical injuries via helicopter. 'One female patient in her 40s has been transported to Sunnybrook Health Sciences Centre in Toronto with critical injuries via helicopter.' Delta said it was 'aware' of reports the flight had been 'involved in an incident,' and said it would share further details in due course. Canada's Transportation Safety Board deployed a team of investigators. The crash came after the region was battered by a winter storm of heavy snowfall, freezing temperatures and high winds. At the time of the crash there were 20 to 30mph winds, with reported gusts up to 40mph. Airport staff had worked throughout the night on Sunday to clear the more than 22cm snow that was 'dumped' on the airport, Toronto Pearson said early Monday morning. 'Our airfield team has continued their work throughout the night to clear critical areas so planes can safely arrive and depart', they said on social media. Yesterday's crash came less than three weeks after 67 people were killed when an army helicopter struck an American Airlines passenger jet approaching Ronald Reagan National Airport near Washington DC, the deadliest plane crash in the US since 2001. Days later at least seven people were killed when a medical transport plane crashed in Philadelphia. Delta said Flight 4819 was 'involved in a single-aircraft accident', with initial reports indicating no fatalities. Chief executive Ed Bastian said: 'The hearts of the entire global Delta family are with those affected by today's incident. I want to express my thanks to the many Delta and Endeavor team members and the first responders on site.' Thanks for following our coverage. This live blog is now closed. Delta has said in a statement that all of its flights departing from or arriving at Toronto Pearson International Airport tonight have been cancelled. Deborah Flint, chief executive of the Greater Toronto Airports Authority, tells a press conference that 22 Canadians and 54 'multi-nationals' were onboard the plane when it crashed. 'Airport emergency workers mounted a textbook response, reaching the site within minutes and quickly evacuating the passengers,' she says. Ms Flint continues: '17 injured passengers were quickly taken to local area hospitals. At this time we do not know of any of those passengers having critical injuries.' Delta Airlines has previously said that 18 people were injured in the crash, and that three, including a child, were critically injured. Toronto Pearson International Airport is scheduled to hold a press conference in a few minutes on the plane crash that took place earlier today. Toronto Pearson International Airport has said that flights have resumed after a plane flipped over on landing earlier today. 'Departures and arrivals have resumed at Toronto Pearson,' it said in a statement. 'All 76 passengers and four crew from Delta flight 4819 were accounted for. A number of passengers were taken to local hospitals.' Delta Airlines flight 4819 had been 'involved in a single-aircraft accident' and initial reports indicate there were no fatalities. IT said 18 customers with injuries had been transported to hospital. 'The hearts of the entire global Delta family are with those affected by today's incident at Toronto-Pearson International Airport,' said Delta CEO Ed Bastian. 'I want to express my thanks to the many Delta and Endeavor team members and the first responders on site. We are working to confirm the details and will share the most current information... as soon as it becomes available. In the meantime, please take care and stay safe.' Delta said it had cancelled flights to and from Toronto Pearson for the remainder of Monday evening. Joshua McNamara, communications lead for Ornge air ambulance service, three air helicopters and two Critical Care Land Ambulances (CCLA) had responded to the crash. 'One paediatric patient has been transported to The Hospital for Sick Children in Toronto with critical injuries via CCLA', he said. 'One male patient in his 60s has been transported to St Michael's Hospital in Toronto with critical injuries via helicopter. 'One female patient in her 40s has been transported to Sunnybrook Health Sciences Centre in Toronto with critical injuries via helicopter.' One of the critically-injured victims is a man in his 60s, who is being taken to St Michael's Hospital in Toronto, according to Toronto Air Ambulance. The other is a woman in her 40s, who is being transported to Sunnybrook Health Sciences Centre in Toronto. Details on the third victim who was critically-injured were not immediately available. Winds around Toronto Pearson International Airport are currently around 32mph, with gusts of 40mph. Temperatures are currently around -9C, while a blizzard this weekend left more than eight inches of snow on the ground. Three people were critically injured when Endeavor Flight 4819 flipped over as it landed, CBC, the Canadian public broadcaster, has said. They have since been taken to hospital. All 80 people on board the Delta flight were evacuated following the crash, according to the Federal Aviation Administration. 'Delta Air Lines Flight 4819, operated by Endeavor Air, crashed while landing at Toronto Pearson International Airport in Canada around 2:45 p.m. local time on Monday, February 17', the FAA said in a statement. 'All 80 people on board were evacuated. The CRJ-900 departed Minneapolis/St. Paul International Airport. The Transportation Safety Board of Canada will be in charge of the investigation and will provide any updates.' More than four dozen flights have been delayed at Toronto Pearson after a Delta Airlines plane flipped over on landing, according to the airport's website. The US Federal Aviation Administration said there was a ground stop at the airport. Canada's Transportation Safety Board, the independent agency that investigates plane crashes, did not immediately respond to a request for comment. Toronto Pearson said that 'emergency teams' are at the scene of the crash after a Delta Airlines plane flipped over on landing. The airport said in a statement that it was 'aware of an incident upon landing involving a Delta Airlines plane arriving from Minneapolis', adding: 'Emergency teams are responding. All passengers and crew are accounted for.' One person is critically injured while seven others have suffered mild to moderate injuries, paramedics told Canadian news website CP24. Canada Police has said it so far does not know the circumstances surrounding the crash. Here is some footage of the plane crashing on its back at Toronto airport. 'There is a plane crash. However, we don't know the circumstances surrounding it at this point,' said Constable Sarah Patten of the Peel Regional Police in Ontario. 'It is my understanding that most of the passengers are out and unharmed but we're still trying to make sure so we're still on scene investigating.' At least eight passengers have been injured following the crash, paramedics told Toronto news channel CP24. The plane, a CR900, was reportedly flying from Minnesota. Broaden your horizons with award-winning British journalism. Try The Telegraph free for 1 month with unlimited access to our award-winning website, exclusive app, money-saving offers and more.
