2 October 1992 Internal T.I. 9226637 F - Medical Expenses Family Therapist Medical Practitioner

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.

October 2, 1992

Winnipeg District OfficeL. Labossiere TueyPublic Affairs

19(1) Qualification as Therapist - 118.4(2)

We are writing in reply to your memorandum of September 8, 1992, wherein you requested our views as to whether or not the therapeutic services provided by the above noted taxpayer would qualify as medical expenses for her clients.

24(1)

Our Comments

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 dependent 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 that 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".

Webster's Third International Dictionary, defines a therapist 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 authorized to treat disease - a doctor of medicine.

It is our view that the taxpayer, 24(1) is not a medical practitioner authorized to practice as such under the laws of Manitoba as required by subsection 118.4(2) as discussed in paragraph 3 of IT-519.

In view of the forgoing, it is our opinion that any fees paid to the taxpayer for professional services would not qualify as medical expenses for  purposes of subsection 118.2(2) of the Act.

We trust that the above comments will facilitate your response to the taxpayer's enquiry.

J.A. Szeszyckifor Section ChiefPersonal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch