n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Examining disability-related medical expenses : lessons from Canada?
|Article Title||Examining disability-related medical expenses : lessons from Canada?|
|© Publisher:||Juta Law Publishing|
|Journal||SA Mercantile Law Journal = SA Tydskrif vir Handelsreg|
|Affiliations||1 University of Stellenbosch|
|Publication Date||Jan 2011|
|Pages||214 - 234|
In terms of s 18 of the Income Tax Act 58 of 1962 ('the Act'), natural persons may deduct certain medical-related expenses for income tax purposes. Section 18 thus deviates from the general rule of tax deductions by permitting a deduction for certain medical expenses that were paid by the taxpayer, which are, in essence, private in nature.
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