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 963412
Attention: XXXXXXXXXX
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 3, 1996 in which you ask whether fees XXXXXXXXXX for the services of 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. Based on various discussions with XXXXXXXXXX (XXXXXXXXXX\Humenuk), it is our understanding that the registered clinical counsellors XXXXXXXXXX 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, XXXXXXXXXX that the matter is currently under review by the provincial Health Professions Council. As a result, it is our view that individuals who practice clinical counselling in British Columbia XXXXXXXXXX do not fit within the definition of a medical practitioner for the purposes of the Act at this time. Furthermore, we are unaware of any recognition of registered clinical counsellors as medical practitioners in any other jurisdiction.
With respect to the reference to "therapist" in paragraph 5 of Interpretation Bulletin IT-519R, it should be noted that the professions so listed in that paragraph only qualify as medical practitioners when the profession is recognized as such in the relevant jurisdiction.
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
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