26 September 2001 External T.I. 2001-0091845 - PHSP - PARAMEDICALS

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:

Are
(1) reflexologists
(2) Registered Massage Therapist (RMT) who perform therapy, reflexology, and aromatherapy
(3) Certified Natural Health Practitioners
(4) Aromatherapists

considered medical practioners for the purposes of paragraph 118.2(2)(a) of the Act?

Position TAKEN
NO

REASON FOR POSITION TAKEN

Not Aware of any Provincial legislation authorizing and regulating these paramedicals.

XXXXXXXXXX 			2001-009184
C. Tremblay, CMA
September 26, 2001

Dear XXXXXXXXXX:

Re: Private Health Services Plan (PHSP) Paramedical Coverage

This is in reply to your letter of July 5, 2001, requesting our opinion on whether certain paramedical practitioners qualify as medical practitioners. You specifically asked whether

(1) Reflexologists,
(2) Registered Massage Therapists (RMTs) who perform reflexology and aromatherapy,
(3) Certified Natural Health Practitioners who perform (i) massage therapy, (ii) reflexology (iii) raindrop therapy and (iv) reiki and
(4) Aromatherapists

are considered by the Canada Customs and Revenue Agency (the "CCRA") to be medical practitioners for the purpose of subsection 118.2(2) of the Income Tax Act (the "Act").

The term "medical practitioner" is defined under subsection 118.4(2) of the Act and is generally understood to be a person authorized to practice as such under the relevant legislation governing the provision of medical or health services in that particular jurisdiction. The Act relies on the provincial definitions for the purposes of services rendered in Canada.

The reference in paragraph 4 of Interpretation Bulletin IT-519R2 to a therapeutist, or therapist, is a general reference to a number of different health professionals, to whom payments may be considered to be amounts paid to a medical practitioner for medical services. For example, in the province of Ontario, a "therapist" includes those therapists governed by the Regulated Health Professions Act, 1991.

From our review of the Province of Ontario Legislation, Reflexologists, Certified Natural Health Practitioners (CNHP) and Aromatherapists are not currently recognized under the Regulated Health Professions Act, 1991 or any other Act of Ontario governing the practice of health care generally. Accordingly, in our view, payments made to such paramedical practitioners would not qualify for the medical expense tax credit.

Since RMTs are authorized to practice in the Province of Ontario, fees paid to a RMT would qualify as a medical expense where the service is provided by a member of the College of Massage Therapists of Ontario but, in our view, only for services that are generally offered by RMTs.

The foregoing comments represent our general views with respect to the subject matter. As indicated in paragraph 22 of Information Circular 70-6R4, the above comments do not constitute an income tax ruling and accordingly are not binding on the CCRA.

We trust that our comments will be of assistance.

Yours truly,

Steve Tevlin
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch