n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Examining disability-related medical expenses : lessons from Canada?

Volume 23, Issue 2
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



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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