15 June 1992 Income Tax Severed Letter 9214335 - Medical Practitioners

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.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

SUBJECT: ACUPUNCTURE,SOCIAL WORK,GUIDANCE COUNS,FAMILY THERAPIST SECTION: 118.2, 118.4(2)]

Department of Finance
L'Esplanade Laurier
140 O'Connor Street 921433
Ottawa, Ontario A. Humenuk
K1A 0G5 (613) 957-2134

Attention: Marc Grandisson
Tax Policy Officer
Sales Tax Division
Tax Policy Branch

June 15, 1992
Dear Sirs:

Re: Medical Practitioners

We are replying to your letter of May 6, 1992 in which you ask whether our interpretation of the term "medical practitioner" as used in section 118.2 of the Income Tax Act would include social workers, acupuncturists, family and marriage therapists and guidance counsellors.

Since subsection 118.4(2) of the Act defines the term "medical practitioner" (in the context of medical services provided) as a person who is authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered, we look to the relevant provincial legislation to determine whether the particular health professional is so authorized and regulated by statute.

Our research indicates that the above noted professionals are not generally treated as medical practitioners in the relevant provincial statutes. One notable exception is that of acupuncturists practising in the province of Quebec. Accordingly, it is our view that the above noted health professionals would not be considered as medical practitioners under the Income Tax Act with the exception of acupuncturists practising in the province of Quebec.

Nevertheless we will consider fees paid to social workers or other health professionals working in a recognized mental health clinic, community agency or hospital, as medical expenses provided they are members of the association governing their particular profession and the treatment is at the request of or in association with a medical practitioner.

We trust our comments will be of assistance to you.

Yours truly,
J.A. Szeszycki
for Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch

• c. c. Current Amendments and Regulations Division