1 May 1996 External T.I. 9608665 - CHIROPRACTORS CAN'T CERTIFY ELIGIBILITY FOR 118.3

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 chiropractor can "certify" that the requirements for the disability tax credit have been met with a secondary issue relating to the need for attendant care

Position:

While a chiropractor cannot certify for the purpose of the disability tax credit because it must be certified by a medical doctor rather than a medical practitioner, a chiropractor can certify that the requirements of 118.2(2)(c) have been met in respect of remuneration for attendant care in the home of the patient for the purpose of the medical ex tax credit

Reasons:

A. Humenuk
XXXXXXXXXX		960866

Attention: XXXXXXXXXX

May 1, 1996

Dear Sirs:

Re: Certification Process for the Disability Tax Credit

We are replying to your letter of February 26, 1996 in which you ask us to review the certification process used to determine an individual's eligibility for the disability tax credit. It is your view that chiropractors should be allowed to certify that the conditions for the disability tax credit have been met.

You state that chiropractors are highly trained primary contact health professionals and qualified differential diagnosticians, who are able to determine whether a patient needs attendant care.

Section 118.3 of the Income Tax Act (the Act) sets out the conditions under which an individual is entitled to the disability tax credit. We note that the credit is only available when an individual has a severe and prolonged mental or physical impairment, and the effects of the impairment markedly restrict the individual's ability to perform a basic activity of daily living. Section 118.3 of the Act further specifies that the certification for the disability tax credit must be made by a medical doctor, or when the impairment is an impairment of sight, a medical doctor or an optometrist. Accordingly, since a chiropractor is not a medical doctor, we are unable to accept a certification by a chiropractor in respect of the disability tax credit.

As discussed with you on March 28, 1996 (XXXXXXXXXX\Humenuk), not all claims for the cost of attendant care under the Act are dependent upon an individual's ability to claim the disability tax credit. There are 3 separate provisions (paragraphs 118.2(2)(b),(b.1) and (c) of the Act) under which the cost of attendant care can qualify as a medical expense for the purpose of the medical expense tax credit. There is also another provision (section 64 of the Act) under which an individual may be entitled to deduct the cost of attendant care needed to enable the individual to earn certain types of income (as explained in paragraphs 69 to 72 of Interpretation Bulletin IT-519R "Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.")

The criteria for the attendant care expense deduction under section 64 of the Act and two of the three provisions relating to medical expenses (paragraphs 118.2(b) and (b.1) of the Act,) include a requirement that the individual be entitled to the disability tax credit (see paragraphs 26 to 29 of IT-519R for additional explanation). On the other hand, the cost of a full-time attendant providing care in the patient's self- contained domestic establishment qualifies as a medical expense under paragraph 118.2(2)(c) of the Act, when a "medical practitioner" has certified that the patient is likely to be dependant upon others for the patient's personal needs and care for a "long-continued period of indefinite duration," because of a mental or physical infirmity, and needs attendant care. Since the term "medical practitioner" encompasses a broader range of health professionals than the term "medical doctor" and includes chiropractors, a certification by a chiropractor would be sufficient for this purpose.

In summary, it should be noted from the comments in paragraph 4 of IT-519R that the terms "medical doctor" and "medical practitioner," are used in the bulletin in a way that is consistent with the requirements of the Act.

We trust our comments will be of assistance to you.

Yours truly,

John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch