14 December 2000 External T.I. 2000-0057835 - CERT. ATHLETIC THERAPISTS-MED. 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 Department.

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

Principal Issues: Whether certified athletic therapist qualifies as a medical practitioner for the medical expense tax credit

Position: Question of fact

Reasons: If such therapists are authorized by statute to provide services in jurisdiction in which services performed, they would qualify as medical practitioner.

XXXXXXXXXX 	2000-005783
		Wayne Antle
December 14, 2000

Dear XXXXXXXXXX :

Re: Athletic Therapists as Medical Practitioners

This is in response to your letter dated November 23, 2000 concerning whether Certified Athletic Therapists can be considered medical practitioners for the purpose of the medical expense tax credit.

As requested, we have considered your question and have provided some comments below. However, we cannot confirm the tax implications of particular transactions unless the transactions are proposed and are the subject matter of an advance ruling request submitted in the manner set out in Information Circular 70-6R3. Thus, our comments are of a general nature only.

By virtue of paragraph 118.2(2)(a) of the Income Tax Act (the "Act"), payments made to a therapist for medical or dental services will qualify for the medical expense tax credit, only if the person to whom payments are made is a "medical practitioner, dentist, pharmacist, nurse, or optometrist". Paragraph 118.4(2)(a)of the Act provides that, for the purposes of section 118.2 of the Act, a reference to a "medical practitioner, dentist, pharmacist, nurse, or optometrist" means, for a service rendered, a person who is authorized to practice as such according to the laws of the jurisdiction in which the service is provided. Accordingly, one must look to provincial legislation to determine whether payments to a medical practitioner will qualify for the medical expense tax credit.

With respect to the reference to a therapist in paragraph 4 of IT-519R2, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, which you noted in your letter, this inclusion is made to recognize that some therapists may qualify as medical practitioners. However, as explained above, in order to determine whether a particular medical practitioner, a Certified Athletic Therapist in your case, qualifies as such under the Act, one must look to the relevant provincial legislation to determine whether the particular practitioner is authorized and regulated by statute. If a Certified Athletic Therapist provides services to an individual, and the therapist is authorized to perform such services by statute in the jurisdiction in which the services are rendered, then he or she would be considered a medical practitioner for the purposes of the medical expense tax credit.

We trust that our comments will be of assistance.

Yours truly

John Oulton
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch

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