31 October 2001 External T.I. 2001-0096765 - MEDICAL EXPENSE

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 CCRA.

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

Principal Issues: Whether registered clinical counsellors of BC are medical practitioners?

Position: not presently

Reasons: 118.4(2) defines medical practitioner as one who is authorized to practice as such under the laws of the relevant jurisdiction

XXXXXXXXXX 2001-009676
Shaun Harkin, CMA
October 31, 2001

Dear XXXXXXXXXX:

Re: Technical Interpretation Request: Registered Clinical Counsellor

This is in reply to your letter of August 3, 2001 in which you ask whether fees paid to a registered clinical counsellor, in the province of British Columbia, qualify as a medical expense for the purposes of the Income Tax Act (the "Act").

Our Comments

Paragraph 118.2(2)(a) of the Act defines a medical expense to include an amount paid to a medical practitioner in respect of medical services. Since subsection 118.4(2) of the Act defines the term "medical practitioner" (in the context of medical services provided) as a person who is authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered, we look to the relevant provincial legislation to determine whether the particular health professional is so authorized and regulated by statute.

A medical practitioner is defined in the Interpretation Act of British Columbia to be a person who is entitled to practice under the Medical Practitioners Act of British Columbia. Based on a discussion with XXXXXXXXXX and a review of the Medical Practitioners Act of British Columbia it is our understanding that registered clinical counsellors are not currently recognized under that Act or any other Act of British Columbia governing the practice of health care generally, including the Health Professions Act. We do note, however, that we have been advised, that the matter is still currently under review by the provincial Health Professions Council. As a result, it is our view that individuals who practice clinical counselling in British Columbia do not fit within the definition of a medical practitioner for the purposes of the Act at this time. Furthermore, we are unaware of any recognition of registered clinical counsellors as medical practitioners in any other jurisdiction.

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 Canada Customs and Revenue Agency. Our practice is to make this disclaimer in all instances in which we provide an opinion.

We trust the above comments are of assistance.

Yours truly,

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

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