Whether Christian Science practitioners qualify as "medical practitioners" under the Act.
Depends on whether laws of jurisdiction where services were performed authorize the services that they provide
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," etc. 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 rendered. Accordingly, one must look to provincial (or state, etc.) legislation to determine whether payments to a medical practitioner will qualify for the medical expense tax credit.