19 January 2026 External T.I. 2025-1082991E5 - Podiatrists in Nova Scotia

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 podiatrists in Nova Scotia can be added to the list of authorized medical practitioners on the Canada Revenue Agency website.

Position: Yes.

Reasons: Pursuant to paragraph 118.4(2)(a) of the Income Tax Act. As of April 1, 2024, podiatrists in Nova Scotia are authorized medical practitioners for the purposes of the medical expense tax credit. The relevant legislation and regulations that regulate podiatrists in Nova Scotia are the Medical Act and the Medical Act Regulations.

XXXXXXXXXX							2025-108299
								Éloïse Lafortune Viger

January 19, 2026

Dear XXXXXXXXXX,

Re: Request to Add Podiatrists in Nova Scotia to the Canada Revenue Agency’s Authorized Medical Practitioners List

We are writing in response to your correspondence dated November 7, 2025, in which you requested that podiatrists in the province of Nova Scotia be added to the Canada Revenue Agency’s list titled “Authorized medical practitioners for the purposes of the medical expense tax credit” (the “List”).

Our Comments

This technical interpretation provides general comments about the provisions of the Income Tax Act (the “Act”) and related legislation (where referenced). It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of particular transactions proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner set out in Information Circular IC 70-6R12, Advance Income Tax Rulings and Technical Interpretations.

For the purpose of claiming an amount for the medical expense tax credit (“METC”), paragraph 118.4(2)(a) of the Act provides that where the reference to a medical practitioner is used in respect of a service rendered to an individual, that reference is to a person authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered.

In our view, 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 the 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 the province of Nova Scotia, podiatrists are authorized to practise as such, since April 1, 2024, pursuant to the Medical Act (chapter 38 of the Acts of 2011, as amended by 2014, c. 32, ss. 143-145 ; “Medical Act”) and the Medical Act Regulations made under Section 11 of the Medical Act (S.N.S. 2011, c. 38, O.I.C. 2014-530 (December 22, 2014), N.S. Reg. 225/2014, as amended to O.I.C. 2023-266 (April 1, 2024), N.S. Reg. 169/2023 ; “Regulations”). Under section 5 of the Medical Act and the Regulations, the College of Physicians and Surgeons of Nova Scotia is the governing body for podiatrists in Nova Scotia.

Based on our review, there is specific legislation in place that govern and regulate the practice of podiatrists in Nova Scotia. Therefore, as of April 1, 2024, a podiatrist in Nova Scotia meets the requirements of being an authorized medical practitioner for the purposes of the METC and will be added to the List.

We trust that these comments will be of assistance to you.

Yours truly,

Eric Wirag, CPA, CMA
Manager, Tax Credits and Ministerial Issues
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch