28 January 1994 External T.I. 9332425 F - Medical Expenses - Fees to Dietitian or Nutritionist

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.

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Dear Sir or Madam,

Re:  Fees paid for Professional Dietary or Nutritional services

This is in reply to your letter of November 2, 1993 wherein you request a technical interpretation concerning the application of subsection 118.2(2) of the Income Tax Act (the Act). You have asked whether fees paid by an individual for the services of a professional Nutritionist or Dietitian qualify as a medical expense for purposes of the Income Tax Act.

Paragraph 118.2(2)(a) of the Act states that a medical expense of an individual is an amount paid "to a medical practitioner, dentist or nurse or a public or licensed private hospital in respect of medical or dental services...". Paragraph 118.4(2)(a) of the Act states, inter alia, that for the purposes of 118.2 of the Act, a reference to a medical doctor, medical practitioner, dentist, pharmacist, nurse or optometrist is a reference to a person authorized to practice as such, "where the reference is used in respect of a service rendered to a taxpayer, pursuant to the laws of the jurisdiction in which the service is rendered".

Thus, in order for a dietitian or nutritionist to be considered a "medical practitioner" for the purposes of the Income Tax Act, he or she must be authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered. Our research indicates that An Act respecting the regulation of the Profession of Dietetics was Assented to November 25th, 1991 in the Legislative Assembly of the Province of Ontario. The Dietetics Act, 1991, S.O. 1991, c. 26 was proclaimed in force on December 31, 1993 (ss. 1-9 and and 11-13 in force December 31, 1993 and section 10 in force November 25, 1991).

Section 7 of the Dietetics Act states, inter alia, that no person other than a member of the College of Dietitians of Ontario shall use the title "dietitian" and that no person other than a member shall hold himself or herself out as a person who is qualified to practise in Ontario as a dietitian or in a specialty of dietetics. As a result, it is our opinion that an amount paid to a dietitian in Ontario may qualify as a medical expense under paragraph 118.2(2)(a) of the Act if all other conditions are met.

Section 3 of the Dietetics Act defines the practice of dietetics as "the assessment of nutrition and nutritional conditions and the treatment and prevention of nutrition related disorders by nutritional means". While this definition may or may not include some of those duties of a Nutritionist, we were not able to locate any statute specifically governing the profession of Nutrition. Therefore, it is our view that, at this time, a Nutritionist in Ontario may not be considered a "medical practitioner" for the purposes of section 118.2 of the Income Tax Act. We qualify this statement with the comments below.

It is our understanding that some Nutritionists (a title not protected or regulated by Statute) may be recognized as a "dietitian", as that term is used in the Dietetics Act, and as such may qualify for membership in (or be grandfathered into) the newly formed College of Dietitians of Ontario and practice as a Dietitian. However, it is our opinion that in order for fees paid by an individual to a Nutritionist to qualify as a medical expense under paragraph 118.2(2)(a) of the Income Tax Act, the Nutritionist must be a "Dietitian"; that is, a member of the College of Dietitians of Ontario.

We trust the above comments are of assistance to you.

Yours truly,

P.D. Fuoco Section ChiefPersonal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch

c.c. Client Assistance Directorate      Assessment of Returns Directorate