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 Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Does a "professional corporation" as defined in subsection 248(1) include a corporation that carries on the practice of a dental hygienist.
Position:
Generally no.
Reasons:
The definition does not refer to the practice of dental hygiene. In Ontario, for example, dental hygienists are members of the College of Dental Hygienists of Ontario, a self-governing health profession, and are not dentists.
960430
XXXXXXXXXX B.G. Dodd
(613) 957-8953
Attention: XXXXXXXXXX
October 22, 1996
Dear Sirs:
Re: Fiscal Year End of a Partnership
We are writing in reply to your letter dated January 17, 1996 concerning subsection 249.1(1) of the Income Tax Act (the "Act"). We apologize for the delay.
Your specific concern relates to the definition of "professional corporation" in subsection 248(1) of the Act and whether the services of a dental hygienist are included therein. In our view, the definition of professional corporation does not include those services; however, there may be other factors present in a particular situation which would alter our conclusion.
Yours truly,
for Director
Resources, Partnerships and
Trusts Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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