Principal Issues: Whether the cost of implanting individual teeth by means of a peg implanted into a patient's jawbone to secure the tooth would qualify as an approved dental expense.
Position: Yes, provided the payment is to a medical practitioner or a dentist.
Reasons: Payments made to a "medical practitioner" or a "dentist", who is a person authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered, would generally constitute a medical expense for the purposes of paragraph 118.2(2)(a). Some of these payments may qualify as medical expenses pursuant to paragraph 118.2(2)(o), for laboratory, radiological or other diagnostic procedures, if they have been prescribed by a medical practitioner or a dentist.
XXXXXXXXXX J. Eckler
March 8, 2007