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.
DM'S OFFICE (2) Y.S. 93-0735T ADM'S OFFICE (3) RETURN TO RULINGS, ROOM 303, MET. BLDG.
XXXXXXXXXX
Dear XXXXXXXXXX
The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of January 31, 1993, in which you ask whether occupational therapists are considered to be medical practitioners for the purposes of the medical expense and disability tax credits.
An amount is considered to be a medical expense used in determining the tax credit when it is paid to a medical practitioner for medical services. For these purposes, the term "medical doctor" or "medical practitioner" is defined in subsection 118.4(2) of the Income Tax Act by reference to the relevant legislation governing the provision of medical or health services in that particular jurisdiction. Accordingly, subsection 118.4(2) of the Act does not specifically list any particular health related occupation but relies on the provincial definitions for the purposes of services rendered in Canada.
Consequently, an occupational therapist will be considered to be a medical practitioner in those jurisdictions which regulate the profession under the relevant health or medical statute of that province. I understand that occupational therapists are regulated by provincial statute in the provinces of Alberta and Ontario. Based on this premise, fees paid to an occupational therapist will be eligible for the tax credit where the service has been rendered in Ontario or Alberta. If other jurisdictions enact similar legislation, the same treatment will be accorded to fees paid for services in those jurisdictions.
For the purposes of the disability tax credit, I can advise you that the duly authorized person to certify the extent of an individual's disability is a medical doctor. Accordingly, the disability tax credit would not be allowed on the basis of a certification by an occupational therapist.
I wish to thank you for bringing your concerns to my attention. Should you require further assistance, please do not hesitate to contact me.
Yours sincerely,
Pierre Gravelle, Q.C.
March 8, 1993
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