28 January 1997 External T.I. 9633415 - REG CLINICAL COUNSELLORS OF BC AS MEDICAL PRACTITIONERS

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 registered clinical counsellors of BC are medical practitioners

Position:

not presently although we have been advised that the provincial Health Professions Council is considering an amendment to the Health Professions Act which would change our response

Reasons:

118.4(2) defines medical practitioner as one who is authorized to practice as such under the laws of the relevant jurisdiction

A. Humenuk
XXXXXXXXXX				963341

January 28, 1997

Dear XXXXXXXXXX

Re: Interpretation Bulletin IT-519R and the meaning of the term "Medical Practitioner"

We are replying to your letter of October 1, 1996 in which you ask whether fees paid for your services as a registered clinical counsellor qualify as a medical expense for the purposes of the Income Tax Act (the Act.)

Paragraph 118.2(2)(a) of the Act defines a medical expense to include an amount paid to a medical practitioner in respect of medical services. Since subsection 118.4(2) of the Act defines the term "medical practitioner" (in the context of medical services provided) as a person who is authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered, we look to the relevant provincial legislation to determine whether the particular health professional is so authorized and regulated by statute.

A medical practitioner is defined in the Interpretation Act of British Columbia to be a person who is entitled to practice under the Medical Practitioners Act of British Columbia. It is our understanding that registered clinical counsellors are not currently recognized under that Act or any other Act of British Columbia governing the practice of health care generally, including the Health Professions Act. We do note, however, that application has been made to the provincial Health Professions Council for such a designation. Furthermore, we are unaware of any recognition of registered clinical counsellors as medical practitioners in any other jurisdiction. As a result, it is our view that fees paid to a registered clinical counsellor for services rendered do not currently qualify as medical expenses for the purposes of the Act at this time.

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