4 April 1991 Ruling 903271 F - Qualifying Medical Expenses

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.

Dear Sirs:

Re:  Qualifying Medical Expenses

This is in reply to your letter dated October 31, 1990 in which you requested the Department's interpretation as to whether professional fees paid by patients of your client qualify as medical expenses pursuant to subsection 118.2(2) of the Income Tax Act (the "Act").  We apologize for the unavoidable delay in our reply.

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Subsection 118.2(2) of the Act states that an individual's medical expenses, which would qualify for the medical expense tax credit, are amounts paid to a medical practitioner, dentist or nurse or a public or licensed private hospital, in respect of medical or dental services provided to the individual, the individual's spouse or to a dependant in respect of whom the individual may deduct an amount under section 118 from tax payable under Part I of the Act for the taxation year in which the expense was incurred.

Furthermore, paragraph 118.4(2)(a) provides that all medical doctors, medical practitioners, dentists, pharmacists, nurses or optometrists must be authorized to practice under the laws of the jurisdiction where the service is rendered in order that the medical expenses qualify under section 118.2.

The term "medical practitioner" is used in the context to include other medical professions such as, for example, therapists (as mentioned in paragraph 3 of Interpretation Bulletin IT-519).  The Canada Health Act defines medical practitioner as - " a person lawfully entitled to practice medicine in the place in which the practice is carried on by that person"

According to Webster's Third International Dictionary, a therapist is defined as a physician concerned with treatment of disease - one trained in applying occupational or physical measures in the treatment or rehabilitation of patients.  Physician is defined as a person skilled in the art of healing - one duly authorised to treat disease - a doctor of medicine.

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Furthermore, The Professional Code for the province of Quebec, (L.R.Q., c. C-26, article 37 paragraph (g), lists the professional activities of

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It is our view that these activities do not assimilate those of a therapist (i.e., listed in paragraph 3 of IT-519) and therefore fees paid to your client for professional services would not qualify as such as medical expenses.

We trust our comments will be of assistance.

Yours truly,

for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch