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 Christian Science practitioners in Ontario are "medical practitioners"
Position: no
Reasons: 118.4(2)
March 11, 2002
Ms Lorraine Tremblay HEADQUARTERS
Director General Partnerships Section
Income Tax Appeals Directorate Denise Dalphy, LL.B.
Appeals Branch (613) 941-1722
Attention: Denis Dionne
2001-012566
Medical Expenses - Amounts Paid to Christian Science Practitioners and Nurses
This is in response to your memorandum dated February 25, 2002 wherein you enquired whether Christian Science practitioners and nurses providing services in Ontario are "medical practitioners" or "nurses" within the meaning of subsection 118.4(2) of the Income Tax Act (the "Act"). In particular, you have referred to comments on this subject in Interpretation Bulletin IT-519R2 (the "IT").
XXXXXXXXXX
It must be noted that the IT does not state that Christian Science practitioners automatically qualify as "medical practitioners"; the IT merely says that whether a Christian Science practitioner or nurse will qualify as a medical practitioner or nurse will depend upon whether there is legislation in the relevant province or other jurisdiction that authorizes Christian Science practitioners or nurses to practice as "medical practitioners" or "nurses". It is our understanding that the reference in subsection 118.4(2) of the Act to the authorization to "practice as such" pursuant to the laws of a particular jurisdiction is appropriate because the Act is not limited to medical expenses incurred in Canada and because, within Canada, the jurisdiction for the authority to practice medicine is provincial. XXXXXXXXXX.
We hope the above opinion will assist you. If you would like to discuss your case, please contact the writer.
Roy Shultis
Deputy Assistant Commissioner
Income Tax Rulings Directorate
Policy and Legislation Branch
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