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.
Principal Issues: Whether fees paid to a registered clinical counsellor, in the province of British Columbia, would be eligible for the medical expense tax credit.
Position: Likely not.
Reasons: Payments of fees to a registered clinical counsellor would not qualify as eligible medical expenses unless amounts were paid for "medical services" performed by a medical practitioner authorized to practice as such according to the laws of the jurisdiction in which the service was rendered. Based on a review of the Medical Practitioners Act of British Columbia it is our understanding that registered clinical counsellors are not currently recognized.
XXXXXXXXXX Charles Rafuse
December 18, 2007
Dear XXXXXXXXXX :
Re: Services of a Registered Clinical Counsellor
This is in reply to letter of August 10, 2007, concerning whether fees paid to a registered clinical counsellor, in the province of British Columbia, would be eligible for the medical expense tax credit.
Paragraph 118.2(2)(a) of the Income Tax Act (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 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. 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.
We trust that these comments will be of assistance.
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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