Income Tax Severed Letters - 2025-10-15

Technical Interpretation - External

18 June 2025 External T.I. 2025-1065871E5 - Behaviour Analysts in Ontario

Unedited CRA Tags
118.4, 118.4(2)

Principal Issues: Whether Behaviour Analysts in Ontario are authorized medical practitioners for purposes of the medical expense tax credit.

Position: Yes.

Reasons: There is specific legislation that governs the practice of Behavioural Analysts in Ontario.