Principal Issues: Whether medical assistance in dying would be considered a medical service for the purpose of the medical expense tax credit (METC).
Position: It is our view that services for medical assistance in dying are medical services for the purpose of the METC when they are provided by a medical doctor or nurse practitioner as outlined in the Criminal Code, in conjunction with the requirements of the respective provincial and territorial health-related laws, rules and policies, as applicable.
Reasons: The term “medical service” is not defined in the Act, and health-related matters generally fall under provincial and territorial jurisdiction. Although the legislation on medical assistance in dying is part of the Criminal Code, provinces and territories may create additional health-related laws or rules. Accordingly, one would have to consider such laws and rules, in addition to specific standards of practice and policies relating to medical assistance in dying as set out by regulatory bodies in their respective jurisdiction. Also, all the applicable conditions in section 118.2 of the Act must be met in order to claim amounts paid as medical expenses.