23 October 1995 External T.I. 9522955 - 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.

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.

Principal Issues:

Whether a payment made to an electrologist for prescribed electrolysis services provided in Ontario can be considered to be a qualifying medical expense.

Position TAKEN:

No, they are not considered to qualify.

Reasons FOR POSITION TAKEN:

The considerations are paragraphs 118.2(2)(a) and (o). In the case of paragraph 118.2(2)(a), the electrologist is not authorized to practice as such under provincial legislation (Ontario).

In the case of paragraph 118.2(2)(o), electrolysis services are not considered to be described within that provision as the services are not of a diagnostic nature.

		952295
XXXXXXXXXX		M. Eisner

Attention: XXXXXXXXXX

October 23, 1995

Dear Sirs:

Re: Medical Expenses

This is in reply to your letter of August 30, 1995 concerning whether electrolysis is a qualifying medical expense for the purposes of the medical expense tax credit.

In relation to your concern, the consideration is whether payments made to an electrologist qualify under paragraph 118.2(2)(a) of the Income Tax Act (the Act). Under this provision an amount paid for medical services is a qualifying medical expense provided the payment is made to a medical practitioner. The term "medical practitioner" is defined in subsection 118.4(2) of the Act. In the context of services provided, a medical practitioner is defined as being a person who is authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered. It, therefore, becomes necessary to refer to the relevant provincial legislation to determine whether a particular health professional is so authorized and regulated by statute. As it is our understanding that you are concerned with electrologists providing services in Ontario and that such an electrologist is not a "medical practitioner" pursuant to these comments, payments made to an electrologist for electrolysis services provided in Ontario would not qualify under paragraph 118.2(2)(a) of the Act.

We trust our comments will be of assistance to you.

Yours truly,

P.D. Fuoco
for Director
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

cc: Client Assistance Directorate