Income Tax Severed Letters

Principal Issues: Whether in a particular situation, treatments using pulsed electromagnetic fields (EPMF) may be considered "medical services" that are eligible for the purpose of the medical expense tax credit (METC).

Position: Question of fact, depending on whether PEMF therapy is a) provided by a medical practitioner who is authorized by their respective provincial or territorial jurisdiction to provide such therapy/treatments; and b) obtained to treat an existing illness or medical condition.

Reasons: Paragraph 118.2(2)(a) of the Act, which requires that medical services be provided by a medical practitioner within the meaning of subsection 118.4(2); and previous interpretations that payments to medical practitioners are considered eligible medical expenses if paid for medical services that relate to existing illnesses or conditions.