Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada.
Subject :
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Meaning of "therapeutic health care services"
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This is in response to your […] [correspondence of] [mm/dd/yyyy], regarding the eligibility of […] [the Society] to claim an 83% public service body (PSB) rebate as a facility operator under section 259 of the Excise Tax Act for the GST/HST incurred in respect of its operation of […] [Site A]. […].
The HST applies in the participating provinces at the following rates: 13% in Ontario, New Brunswick and Newfoundland and Labrador, 15% in Nova Scotia, and 12% in British Columbia. The GST applies in the rest of Canada at the rate of 5%.
Effective April 1, 2013, the 12% HST in British Columbia will be replaced by the 5% GST and a provincial sales tax. It is also proposed that, effective April 1, 2013, the provincial sales tax and the 5% GST currently in effect in Prince Edward Island will be replaced by a 14% HST.
All legislative references are to the Excise Tax Act (ETA) unless otherwise specified.
BACKGROUND
[…] (the "Society") is a not-for profit organization that was founded in [yyyy]. The Society provides a wide range of services to seniors in the […] [City A], […] [Province A] area, from low income housing to long-term residential care for seniors with complex care needs.
[…]
The Society is registered for GST/HST purposes and has been assigned the business number […]. The Society has a separate filing division for each of its facilities: […]. The Society is also a registered charity within the meaning assigned to that expression by subsection 248(1) of the Income Tax Act and is therefore, a charity for GST/HST purposes.
[…]A health care team is assigned to each resident upon admission to [Site A]. […]
[Care assistants] provide basic care for residents, including bathing, grooming, dressing, feeding, transporting and mobility assistance. […].
[…](Footnote 1)
1 […]
OPINION REQUESTED
You have asked whether the care services rendered by [Care assistants] to residents of [Site A] are considered to be "therapeutic health care services" for purposes of clause 259(1)(a)(iii)(D) of the definition of facility supply in subsection 259(1).
OPINION GIVEN
The determination as to whether a particular service rendered by [a] [Care assistant] to a resident of [Site A] is a "therapeutic health care service" for purposes of subparagraph 259(1)(a)(iii) of the definition of "facility supply" must be made on a case-by-case basis. This is due, in part, to the fact that the services provided by [a] [Care assistant] may vary from one resident of [Site A] to the next, depending on the nature of the care required by the resident. However, in order to assist you in making this determination, we offer the following comments with respect to the interpretation of the expression "therapeutic health care services".
Subparagraph 259(1)(a)(iii) of the definition of "facility supply" states:
(iii) in the case of chronic care that requires the individual to stay overnight at the public hospital or qualifying facility, requires or is reasonably expected to require that
(A) a registered nurse be at the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility,
(B) a physician or, if a physician is not readily accessible in the geographic area in which the process takes place, a nurse practitioner, be at, or be on-call to attend at, the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility,
(C) throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes registered nursing care, and
(D) it not be the case that all or substantially all of each calendar day or part during which the individual stays at the public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in clause (C), and
…
[emphasis added]
We note that subparagraph (a)(iii) applies only in the case of chronic care that requires an individual to stay overnight at a public hospital or qualifying facility. In circumstances where a medically necessary process of health care for an individual does not involve chronic care that requires the individual to stay overnight at a public hospital or qualifying facility, the conditions of subparagraph (a)(iii) are not required to be met in order for a supply of property or service to be a facility supply.
Clauses (C) and (D) of subparagraph (a)(iii) refer to the expression "therapeutic health care services". The expression "therapeutic health care services" is not defined in the ETA.
If a particular service is not a health care service, it cannot be a therapeutic health care service for purposes of the definition of facility supply in subsection 259(1). To be considered a therapeutic health care service, the service must relate to care or treatment of an individual's injury, illness or disability.
It is […] [the CRA's] position that services of assisting with personal care or the provision of general domestic help do not directly serve a therapeutic purpose since they do not in themselves contribute to a patient/resident's recovery. Accordingly, administrative services and household or personal services (such as such as cleaning, laundering, meal preparation) that do not relate to the care or treatment of an individual's injury, illness or disability cannot be therapeutic health care services as they are not health care services.
To determine which health care services constitute therapeutic health care services we can consider the common or ordinary meaning of the term "therapeutic", while also considering the context in which it appears.
One way to establish the common or ordinary meaning of a particular term is to refer to the dictionary definition. In that regard, a number of dictionary definitions of the term "therapeutic" were reviewed, including:
Dorland's Illustrated Medical Dictionary, 30th Ed.
Therapeutic: 1. pertaining to therapeutics or to therapy. 2. curative.
Therapeutics: 1. the branch of medical science concerned with the treatment of disease. 2. therapy.
Therapy: 1. the treatment of disease; called also therapeutics
Treatment: the management and care of a patient for the purpose of combating disease or disorder. See also under care, maneuver, method, technique, tests, and therapy.
Stedman's Medical Dictionary, 25th Ed.
Therapeutic: Relating to therapeutics or to the treatment of disease.
Therapeutics: The practical branch of medicine concerned with the treatment of disease.
Therapy: 1. The treatment of disease by various methods. See also therapeutics.
Treatment: Medical or surgical management of a patient. See also therapy; therapeutics.
Webster's Third New International Dictionary (1986)
Therapeutic: of or relating to the treatment of disease or disorders by remedial agents or methods: curative, medicinal.
Canadian Oxford Dictionary, 2nd Ed.
Therapeutic: 1. of, for, or contributing to the cure of disease. 2. contributing to the general, esp. mental, well-being (finds walking therapeutic).
Merriam-Webster's Collegiate Dictionary, 10th Ed.
Therapeutic: to attend, treat. 1: of or relating to the treatment of disease or disorders by remedial agents or methods. 2: providing or assisting in a cure.
Appendix 2 to this memorandum contains a summary of the dictionary definitions that were considered, including those noted above. A review of these dictionary definitions indicates that the term "therapeutic" is closely connected to the concept of treatment (i.e., the treatment of a disease or disorder) and can be said to describe something that is curative or remedial in nature.
An analysis of the term "thérapeutique" as it appears in the definition "fourniture en établissement" in the French version of the legislation (Loi sur la taxe d'accise) results in a similar conclusion. In general terms, "thérapeutique" can be defined in relation to "le traitement des maladies". Appendix 2 includes a list of the French dictionary definitions consulted.
Based on a common or ordinary meaning approach to interpreting the term "therapeutic" ("thérapeutique"), a health care service that consists of the treatment of an identified disease, disorder, injury or particular health issue, such as an infection or wound, and is rendered in circumstances in which it is curative or remedial, will be a therapeutic health care service for purposes of subparagraph 259(1)(a)(iii) of the definition of facility supply.
Accordingly, in order for a health care service to be a "therapeutic health care service" for purposes of subparagraph 259(1)(a)(iii) of the definition of facility supply, there must be an identification or diagnosis of a particular injury, illness, disability or other health issue (i.e., what we will call a "health condition") of an individual and it must be reasonable to conclude that the service in question is rendered with the objective of treating that health condition or its symptoms.
Taking a position that the term "therapeutic" should be associated with treatment, is consistent with the position taken in a number of court cases. For example, in K. v. British Columbia (Public Trustee) (Footnote 2), after considering the definitions of therapeutic, therapeutics, therapy and treatment appearing in Dorland's Illustrated Medical Dictionary, the Court indicates:
2 K. v. British Columbia (Public Trustee), Supreme Court of British Columbia, 1985.
[44]From these definitions it would appear that the notion of therapy, or therapeutic, is closely interwoven with that of treatment.
[48] […] Implicit in all of the definitions and discussions just reviewed, however, is the notion that a therapeutic procedure involves the treatment of an existing, as opposed to an anticipated disease, illness, disability or disorder.
In Rasouli v. Sunnybrook Health Sciences Centre (Footnote 3), the Court refers to the definition of the term therapeutic in Stedman's Medical Dictionary, a definition that includes a specific reference to the treatment of disease. Likewise, in Llewellyn v. Irwin (Footnote 4) the Court also considers the definition in Stedman's Medical Dictionary and concludes that the meaning of the term therapeutic is linked to the concept of treatment. In that regard, the Court provides the following comments:
3 Rasouli v. Sunnybrook Health Sciences Centre and Cuthbertson, Ontario Superior Court, 2011.
4 Llewellyn v. Irwin, Prince Edward Island Supreme Court - Trial Division, 1998.
[16] Stedman's Medical Dictionary defines the term therapeutic to mean treatment, and consequently non-therapeutic can be interpreted then to mean the converse of therapeutic, that is, failing to provide treatment. The evidence given by Dr. Lea at trial advances this definition of therapeutic as he relies on the Greek therapeutikos which means to treat.
In addition to considering the common or ordinary meaning, an interpretation of the term "therapeutic" must also consider the context in which the term appears. As noted above, the definition of facility supply refers to a "therapeutic health care service", and not simply a therapeutic service. This immediate context suggests that a common or ordinary meaning of the term "therapeutic" that carries a health care connotation and links the term to the treatment of an injury, illness or disability, is appropriate.
Further, clause (C) of subparagraph (a)(iii) requires that the individual receive a range of therapeutic health care services that includes registered nursing care. The specific inclusion of registered nursing care as an example of a therapeutic health care service suggests that a common or ordinary meaning of the term "therapeutic" that encompasses registered nursing care and that has a health care connotation is appropriate.
In our view, interpreting the term therapeutic health care service to mean a health care service that consists of the treatment of a health condition such as an identified disease, disorder, injury or particular health issue (such as an infection or wound) that is rendered in circumstances in which it is curative or remedial, is consistent with requirements of the legislation.
In addition to an analysis of the common or ordinary meaning of the term "therapeutic" in the context in which it appears, the legislative purpose of the definition of "facility supply" in subsection 259(1) was also considered. In that regard, the 2005 Federal Budget document, 2005 Budget Plan Annex 8 Tax Measures: Supplementary Information, contains the following comments:
The proposed measure, which accommodates the significant variations in health care delivery models across the country, will expand the 83-per-cent rebate to eligible facilities and entities that belong to the following categories:
• Ambulatory care hospitals, which currently do not qualify for the hospital rebate because they do not have in-patient beds, and day surgery clinics.
• Cancer clinics and other specialized clinics that provide care such as mental health or HIV programs.
• Community health centres.
• Facilities that offer high-level therapeutic care.
• Organizations that provide medical care to individuals in their homes.
• Regional health authorities that support the delivery of health care within their regions.
• Entities that provide ancillary support, such as laboratory and diagnostic services and centralized laundry and in-patient meal services, to health care facilities.
[emphasis added]
As noted above, subparagraph (a)(iii) refers to chronic care that requires an individual to stay overnight at a public hospital or qualifying facility. Considering the categories of eligible facilities and entities noted above, the circumstances to which subparagraph (a)(iii) was intended to apply appear to fall within the description "Facilities that offer high-level therapeutic care". It follows that the term "therapeutic" and the expression "therapeutic health care services" should be interpreted such that it has a significant meaning that serves to advance the legislative purpose of the provision in which it appears, i.e., to provide that the extended 83% PSB rebate is available to, among other eligible facilities and entities, facilities offering "high-level therapeutic care". An approach in which the expression "therapeutic health care services" in subparagraph (a)(iii) is interpreted such that the term "therapeutic" is defined in relation to the concept of treatment gives the expression "therapeutic health care services" its necessary meaning and accomplishes its legislative purpose.
In contrast to the approach proposed [by the CRA] in this memorandum, […] [a consultant] […] includes the following comments with respect to the interpretation of the term "therapeutic" and the expression "therapeutic health care services":
The term "therapeutic health care services" is not defined. The Concise Oxford Dictionary, Ninth Edition defines the term "therapeutic" to mean:
Of, for, or contributing to the cure of disease.
Contributing to general, especially mental, well-being.
Residents of long-term care facilities are generally evaluated in terms of their physical and social needs and that any activity found to be beneficial to or contribute to meeting those needs is therapeutic. Residents at [Site A] require a range of health care services delivered on a 24-hour basis, particularly nursing care. The staff at [Site A] attends to residents' physical and mental health care needs and assist them with bathing, dressing, eating, toileting, transferring, and medication.
These health care services provided are therapeutic and contribute to the overall well-being of each resident" (Footnote 5)
5 […]
In other words, […] [in a report], [a consultant] has taken the position that, for purposes of interpreting the expression "therapeutic health care services" in subparagraph 259(1)(a)(iii) of the definition of "facility supply", any activity that is beneficial to, or contributes to meeting the physical and social needs of an individual is therapeutic and, consequently, services such as assistance with bathing, dressing, eating, toileting and transferring are therapeutic health care services for purposes of the definition of "facility supply" in subsection 259(1).
In our view, this interpretation of the term "therapeutic" as well as the expression "therapeutic health care services" is too broad and does not reflect the predominant common or ordinary meaning of the term "therapeutic" that appears in each of the dictionary definitions consulted (i.e., that the term therapeutic relates to the treatment of an injury, disease, disorder, etc.). This interpretation also represents a loose or casual approach to the meaning of the term "therapeutic" that does not adequately reflect the context in which the term appears, as described above, or the intent of the legislation which is, in part, to extend the 83% PSB rebate to facilities offering high-level therapeutic care.
Many common daily activities provide for benefits that can be described as beneficial to or contributing to meeting an individual's physical and social needs or their general well-being. For example, stretching prior to performing physical tasks (such as shovelling snow, etc), maintaining an active lifestyle, daily grooming and hygiene procedures, spa treatments, wearing sun-block or daily moisturiser, and eating a healthy diet and drinking water can all be said to be beneficial to an individual's general well-being. In our view, a service of providing assistance with such activities is not a therapeutic health care service considering the common or ordinary meaning of the term "therapeutic" as contemplated by subparagraph 259(1)(a)(iii) of the definition of "facility supply".
To conclude that an elderly individual or an individual with an illness, disorder or disability is receiving a therapeutic health care service when [a] [Care assistant] provides assistance with such activities would essentially render clauses (C) and (D) of subparagraph 259(1)(a)(iii) meaningless.
It has also been suggested that assistance with activities such as toileting and activities that relate to personal hygiene should be considered therapeutic as they are necessary to prevent the deterioration of an individual's health. In our view, the fact that a particular activity may be described in general terms as "preventative" is not in itself sufficient to cause that activity to be a therapeutic health care service for purposes of clauses (C) and (D) of subparagraph (a)(iii).
We appreciate that "preventing disease" is one of the purposes of the medically necessary process of health care described in paragraph (a); however, it is important to consider the context of clauses (C) and (D). Even though the elements of subparagraphs (a)(i) and (ii) may be present, where chronic care is provided, the definition of facility supply will not be met unless the care requires, or can reasonably be expected to require, all the elements described in clauses (A) through (D).
Clauses (C) and (D) provide that individual must be subject to medical management and a range of therapeutic health care services that are provided to the individual 10% or more of each calendar day, or part, during which the individual stays at the public hospital or qualifying facility.
As we have stated, in order for a therapeutic health care service to exist, there must be an identified or diagnosed health condition that a particular health care service is intended to target in a remedial or curative manner. Therefore, a service of assisting an individual with an activity that the individual would ordinarily do on his or her own does not generally constitute the provision of a therapeutic health care service to the individual in the absence of an identified health condition.
We understand that many of the services rendered by [Care assistants] relate to what is commonly described as "assistance with activities of daily living" (assistance with ADL). In general terms, a service of assistance with ADL can be described as a service of providing assistance to an individual in relation to an activity that is routinely performed on a daily basis by the average person, including assistance with eating, bathing, personal hygiene and grooming, dressing and undressing, transferring and ambulation, and toileting.
The suggestion that assistance with activities such as toileting and activities that relate to personal hygiene should be considered therapeutic as they are necessary in order to prevent the deterioration of an individual's health (i.e., prevent disease, injury, illness or disability) would render the legislative framework of clauses (C) and (D) irrelevant. If therapeutic health care services were to include all services related to activities of daily living, then there is no longer any distinction to be made between these activities and the 10% qualification in paragraph (D) has no practical application.
We would also point out that the term "activities of daily living" appears twice in the ETA
(i.e., in paragraph (c) of the definition of "home medical supply" in subsection 259(1) and in subparagraph (c)(ii) of the definition of "health care facility" in section 1 of Part II of Schedule V). Accordingly, Parliament could have included this term as a modifier of therapeutic health care services in clause (C) if that was its intent but clearly chose not to.
It is also significant that Finance's Explanatory notes for paragraph (c) of the definition of "home medical supplies" state that this paragraph is intended to exclude supplies that include a significant element of personal or domestic care as opposed to health care. Activities of daily living are among the supplies excluded from this paragraph.
Therefore, in accordance with the position adopted in this memorandum, a service that consists of assistance with ADL will generally not be considered a therapeutic health care service for purposes of subparagraph (a)(iii) of the definition of "facility supply"; however, this determination must be made on a case-by-case basis.
For example, there may be situations in which a service of assisting a resident with an activity that an average person would often perform on their own may be considered a therapeutic health care service for purposes of subparagraph (a)(iii) of definition of "facility supply", i.e. when this assistance is required in order to address the needs arising from an identified or diagnosed health condition. To illustrate, we offer the following examples:
(i) Turning or repositioning
During the assessment of a resident of a long-term care facility, a physician notes a persistent area of redness on the resident's body. The physician prepares instructions indicating that the resident is to be turned or repositioned every 2 hours in order to relieve pressure from the affected area and to protect the skin from further damage. [A] [Care assistant] assists the resident in turning and repositioning in accordance with the instructions from the physician.
In this situation, the service rendered by the [Care assistant] may be considered a therapeutic health care service for purposes of subparagraph (a)(iii) of the definition of "facility supply".
(ii) Application of topical cream or ointment
It is brought to the attention of a registered nurse (RN) at a long-term care facility that one of the residents of the facility has sustained a wound on the surface of his or her skin. The RN prepares instructions indicating that a particular topical ointment is to be applied to the wound, on a daily basis, to treat the wound and to prevent infection. [A] [Care assistant] assists the resident with the daily cleansing of the affected area and the application of topical ointment to the wound in accordance with the instructions from the RN.
In this situation, the service rendered by the [Care assistant] may be considered a therapeutic health care service for purposes of subparagraph (a)(iii) of the definition of "facility supply".
(iii) Range of motion exercises
A licensed physiotherapist performs an assessment of a resident of a long-term care facility in relation to a specific health concern (e.g., stiffness in the shoulder area during recovery from a minor fracture). The physiotherapist prepares a treatment plan that includes a series of range-of-motion exercises that require approximately 20 minutes per day. [A] [Care assistant] assists the resident in performing the range-of-motion exercises.
In this situation, the service rendered by the [Care assistant] may be considered a therapeutic health care service for purposes of subparagraph (a)(iii) of the definition of "facility supply".
(iv) Taking a resident for walks while recuperating from surgery
A resident in a long-term care facility returns after minor surgery. The resident is experiencing some discomfort and is reluctant to leave her bed. The physician recommends periodic walks to prevent blood clots, to strengthen muscle tone and improve gastrointestinal and urinary tract function. As directed by the physician, the [Care assistant] encourages and supports the resident in taking several walks each day to assist her recovery.
In this situation, the service rendered by the [Care assistant] may be considered a therapeutic health care service for purposes of subparagraph (a)(iii) of the definition of "facility supply".
Although you have asked specifically about the services rendered by [Care assistants], we note that, absent evidence to the contrary, it is reasonable to expect that a health care service rendered to an individual by a physician, a licensed or certified therapist (such as a licensed occupational therapist or physiotherapist) or a registered nurse, acting in the course of their respective profession, would generally constitute a therapeutic health care service.
We regret that we are unable to provide a more direct answer to your question regarding the extent to which services rendered by [Care assistants] to residents of [Site A]constitute therapeutic health care services; however, as noted above, this determination will have to be made on a case-by-case basis and not by simply dividing the hours of the day spent by [Care assistants] with residents. The extent to which the requirements of clauses (C) and (D) of subparagraph 259(1)(a)(iii) of the definition of "facility supply" are met will depend on the circumstances surrounding the delivery of care to a particular resident of [Site A].
Additional Comments
As noted above, subparagraph (a)(iii) of the definition of facility supply in subsection 259(1) applies only in the case of chronic care that requires an individual to stay overnight at a public hospital or qualifying facility. The term "chronic care" is not defined in the ETA.
We note that in the French version of the legislation (Loi sur la taxe d'accise), subparagraph (a)(iii) of the definition "fourniture en établissement" in subsection 259(1) uses the expression "soins de longue durée", as opposed to "soins chroniques", suggesting that this provision is intended to apply in circumstances involving long-term care that requires an individual to stay overnight at a public hospital or qualifying facility.
Based on a meaning that is shared by both versions of the legislation, the opening words to subparagraph (a)(iii) can be said to refer to a situation wherein a medically necessary process, of the type contemplated by paragraph (a) of the definition of "facility supply", involves the provision of long-term care in which an individual is required, due to their ongoing and enduring care needs, to stay overnight at a public hospital or qualifying facility for a significant period of time.
Whether a particular medically necessary process of health care for an individual involves the provision of chronic care that requires the individual to stay overnight at a public hospital or qualifying facility is a question of fact. Generally, the medically necessary process of health care that takes place at facilities typically described as long-term care facilities, such as nursing homes or auxiliary hospitals, does involve the provision of care that constitutes chronic care; however, there may be instances in which specific types of care rendered at a particular facility are to be excluded.
For example, it is not clear whether certain types of convalescent care or palliative care, provided in circumstances in which the care will be rendered over a short period of time, constitute chronic care that requires the individual to stay overnight at a public hospital or qualifying facility for purposes of subparagraph (a)(iii) of the definition of "facility supply" in subsection 259(1).
Please note that the comments in this memorandum are limited to the interpretation of subparagraph (a)(iii) and we have not considered the extent to which the other requirements of the definition of "facility supply" in subsection 259(1) have been met with respect to the operation of [Site A]. Specifically, we have not considered whether property or services supplied by the Society at [Site A] are part of a medically necessary process of health care for an individual that is reasonably expected to take place under the active direction or supervision, or with the active involvement, of a physician (or, where applicable, a midwife, a nurse practitioner or a prescribed person in prescribed circumstances).
Accordingly, although we have indicated that certain services rendered by the [Care assistants] at [Site A]may be considered "therapeutic health care services" for purposes of subparagraph (a)(iii), our comments in this memorandum should not be taken as confirmation that the Society is making facility supplies.
We trust that our comments are of assistance to you in clarifying our views on this matter. If you require clarification with respect to any of the issues discussed in this memorandum, please call me at 613-952-9590.
Yours truly
Elaine Bonnah
Health Care Sectors Unit
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate
Appendix 1: Detailed Statement of Facts
[…]
Appendix 2: Selected Definitions – Therapeutic / Thérapeutique
English - Therapeutic
Dorland's Illustrated Medical Dictionary, 30th Ed.
Therapeutic: 1. pertaining to therapeutics or to therapy. 2. curative.
Therapeutics: 1. the branch of medical science concerned with the treatment of disease. 2. therapy.
Therapy: 1. the treatment of disease; called also therapeutics
Treatment: the management and care of a patient for the purpose of combating disease or disorder. See also under care, maneuver, method, technique, tests, and therapy.
Stedman's Medical Dictionary, 25th Ed.
Therapeutic: Relating to therapeutics or to the treatment of disease.
Therapeutics: The practical branch of medicine concerned with the treatment of disease.
Therapy: 1. The treatment of disease by various methods. See also therapeutics.
Treatment: Medical or surgical management of a patient. See also therapy; therapeutics.
Black's Law Dictionary
Treatment: A broad term covering all the steps taken to effect a cure of an injury or disease; including examination and diagnosis as well as application of remedies.
Canadian Oxford Dictionary, 2nd Ed.
Therapeutic: 1. of, for, or contributing to the cure of disease. 2. contributing to the general, esp. mental, well-being (finds walking therapeutic).
Therapy: 1. the treatment of physical or mental disorders, other than by surgery. 2. a particular type of such treatment.
Treatment: … 2. the application of medical care or attention to a patient.
Webster's Third New International Dictionary (1986)
Therapeutic: of or relating to the treatment of disease or disorders by remedial agents or methods: curative, medicinal.
Merriam-Webster's Collegiate Dictionary, 10th Ed.
Therapeutic: to attend, treat. 1: of or relating to the treatment of disease or disorders by remedial agents or methods. 2: providing or assisting in a cure.
Therapy: therapeutic treatment esp. of bodily, mental, or behavioral disorder
Treatment:… 2. a: a substance or technique used in treating…
Treat: …4. to care for or deal with medically or surgically ( a disease)
Gage Canadian Dictionary (1997)
Therapeutic: of or having to do with the treatment or curing of disease or the preservation of good health; curative.
Therapy: the treatment of diseases or disorders after or instead of surgery (often used in compounds): physiotherapy, hydrotherapy…
Treatment: 1. the act or process of treating … 3. something done or used to treat something else, especially a disease…
Treat: …3. deal with to relieve or cure: The dentist is treating my tooth…
Merriam-Webster Online
Therapeutic 1: of or relating to the treatment of disease or disorders by remedial agents or methods <a therapeutic rather than a diagnostic specialty>
2: providing or assisting in a cure: curative, medicinal…
French - Thérapeutique
Le grand dictionnaire terminologique, Office de la langue française, Québec
thérapeutique : 1. Qui possède des propriétés susceptibles de guérir une maladie. 2. Relatif au traitement des maladies. 3. Branche de la médecine qui étudie et met en application les moyens propres à guérir ou à soulager les malades.
thérapie : 1. Ensemble des moyens hygiéniques, pharmacologiques, chirurgicaux et psychiques mis en œuvre pour combattre la maladie. 2. Approche structurée d'intervention en réadaptation et en intégration sociale.
Le Nouveau Petit Robert (1996)
Thérapeutique : 1. Qui concerne l'ensemble des actions et pratiques destinées à guérir, à traiter les maladies : apte à guérir. - curatif, médical, médicinal… 2. Partie de la médicine qui étudie et met en application les moyens propres à guérir et a soulager les maladies - médicine; chirurgie, médication, soin, traitement; allopathie, homéopathie; - thérapie.
Multi dictionnaire de la langue française, 3e Ed.
Thérapeutique : Qui est relatif au traitement des maladies. L'efficacité thérapeutique d'un médicament.
Larousse dictionnaire de la langue française (1989)
Thérapeutique : Qui se rapporte au traitement et à la guérison des maladies : Un agent, une vertu thérapeutique. Substance qui a des indications thérapeutiques. 1. Partie de la médicine qui se rapporte au traitement des maladies. 2. Ensemble de procédés de traitement.