9 December 2002 External T.I. 2002-0156215 - medical expenses

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.

Principal Issues: Whether reflexology treatments qualify as medical expenses

Position: No

Reasons: 118.4(2): Reflexologist does not qualify as a medical practitioner under relevant provincial legislation

2002-015621
XXXXXXXXXX Lena Holloway, CA
(613) 957-2104
December 9, 2002

Dear XXXXXXXXXX:

Re: Reflexology Treatments

This is in reply to your correspondence of July 26, 2002 wherein you enquired whether fees paid for reflexology treatments would qualify as eligible medical expenses for purposes of the medical expense tax credit under the Income Tax Act (Canada) (the "Act").

Pursuant to paragraph 118.2(2)(a) of the Act, an amount paid to a medical practitioner, dentist or nurse or a public or licensed private hospital in respect of medical or dental services is a qualifying medical expense. Subsection 118.4(2) of the Act defines a medical practitioner as a person authorized to practice as such pursuant to the laws of the jurisdiction in which the service is performed. A person is authorized by a province or other jurisdiction to act as a medical practitioner if there is specific legislation that enables, allows, permits, or empowers a person to practice as such.

It is our understanding that there is no specific provincial legislation governing the practise of reflexology in Saskatchewan. As such, a treatment provided by a reflexologist in that province will not be considered to be a service provided by a "medical practitioner" within the meaning of the Act and, therefore, the cost of such treatments would not qualify for the medical expense tax credit.

The foregoing comments represent our general views with respect to the subject matter. As indicated in paragraph 22 of Information Circular 70-6R5, the above comments do not constitute an income tax ruling and accordingly are not binding on the Canada Customs and Revenue Agency. Our practice is to make this specific disclaimer in all instances in which we provide an opinion.

We trust the above comments are of assistance.

Yours truly,

D. Boychuk, LL.B.

for Director
Business and Partnerships Division
Income Tax Rulings Directorate

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