11 December 2002 External T.I. 2002-0169595 - 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 acne facial treatments by a paramedical aesthetician qualify as medical expenses.

Position: Likely, in view of the circumstances.

Reasons: The treatment is recommended by a dermatologist, the aesthetician is an employee, and works under the guidance, of the dermatologist, and payment is made to the dermatologist.

XXXXXXXXXX 2002-016959
B. G. Dodd
(613) 957-8953
December 11, 2002

Dear XXXXXXXXXX:

Re: Acne Facials

We are writing in reply to your letter dated October 17, 2002 concerning the eligibility of acne treatment facials as medical expenses under the Income Tax Act (the "Act").

In particular, you refer to the performance of facial treatments by a paramedical aesthetician who is an employee of a dermatologist and who works under the guidance of the dermatologist. The facial treatments are to correct acne problems and are recommended by the dermatologist. Payment of the charge for the treatments is made by the patient to the dermatologist's office.

Under paragraph 118.2(2)(a) of the Act, a payment to a "medical practitioner" (or to a dentist, nurse, public or licensed private hospital) in respect of medical or dental services provided to a person qualifies as a medical expense. Whether a paramedical aesthetician qualifies as a "medical practitioner" would, by virtue of subsection 118.4(2) of the Act, depend on whether such a person is authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered. While you may wish to make enquiries of the health regulatory authorities of the province(s) concerned, we are not aware of any cases of paramedical aestheticians so qualifying.

It is, however, our understanding that dermatologists are medical doctors recognized as such throughout Canada and, therefore, are medical practitioners for purposes of paragraph 118.2(2)(a) of the Act. Where a payment is made by a patient to a dermatologist for skin treatment that can be regarded as being in the nature of medical services, it is our view that the payment would be a qualifying medical expense even though the service is performed by a paramedical aesthetician who is employed by the dermatologist.

We hope this will be of assistance.

Yours truly,

Daryl Boychuk, LL.B
for Director
Business and Partnerships Division
Income Tax Rulings Directorate