17 February 2003 Internal T.I. 2002-0180857 - MEDICAL PRACTITIONER

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: Does an acupuncturist providing services in Ontario qualify as a medical practitioner for the purpose of the medical expense tax credit?

Position: No.

Reasons: An acupuncturist is not authorized to practice as a medical practitioner under the Regulated Health Practitioners Act or the Drugless Practitioners' Act which are the relevant statutes governing medical practitioners in Ontario.

		February 17, 2003

	Winnipeg Tax Centre	HEADQUARTERS
Ms. Lori-Ann Day	Bob Naufal, CMA
(613) 957-2744

		2002-018085

Meaning of Medical Practitioner

We are writing in response to your memorandum dated December 23, 2002 wherein you asked us if an acupuncturist providing services in Ontario qualified as a "medical practitioner" for purposes of the medical expense tax credit ("METC"). We acknowledge the additional information submitted with your memorandum, including a letter from a taxpayer's representative, disagreeing with a reassessment of the taxpayer's return denying the METC for costs relating to acupuncture. The taxpayer argues that acupuncturists are regulated by the Drugless Practitioners Act (the "DPA") of Ontario and, therefore, they qualify as medical practitioners for the purpose of the METC.

Our Comments

Section 118.2 of the Income Tax Act (the "Act") provides rules for determining the amount that may be claimed, as a METC. The METC applies to qualifying medical expenses, in excess of defined limits, incurred in any 12-month period ending in the taxation year. Included in the list of qualifying medical expenses is an amount paid to a "medical practitioner, dentist or nurse or a public or licensed private hospital" in respect of a medical or dental service.

Subsection 118.4(2) of the Act provides that a reference in section 118.2 to a medical practitioner is a reference to a person authorized to practise as such pursuant to the laws of the jurisdiction where the services are provided. A person is authorized by the laws of the jurisdiction to act as a medical practitioner if there is specific legislation that enables, permits or empowers a person to perform medical services. Generally, such specific legislation would provide for the licensing or certification of the practitioner as well as for the establishment of a governing body (e.g., a college or board) with the authority to determine competency, enforce discipline and set basic standards of conduct.

In Ontario, the Regulated Health Practitioners Act governs the provision of services by 23 health-specific professions including physicians, dentists, nurses, and optometrists while the DPA governs the practice of naturopaths. It is our understanding that an acupuncturist is not authorized to provide medical services under either of these statutes. We have been advised by the Ontario Ministry of Health that an acupuncturist does not register under the DPA nor are there any regulations thereunder that govern the practice of acupuncture, including the establishment of a governing body. Accordingly, it is our view that an acupuncturist would not qualify as a medical practitioner in Ontario and, therefore, the cost of the services provided by an acupuncturist in Ontario would not qualify for the METC.

Should you wish to discuss this matter further, do not hesitate to contact us.

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

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