3 October 1997 Internal T.I. 9720296 - MEDICAL EXPENSES - MUSIC THERAPY

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 the office of a music therapist qualifies as an other place for the purposes of paragraph 118.2(2)(e) of the Act.

Position:

No.

Reasons:

The phrase "other place" as used in paragraph 118.2(2)(e) of the Act should be interpreted as referring to a place which is substantially the same as a school or institution.

		October 3, 1997		

	Appeals Branch	HEADQUARTERS
	Income Tax Appeals	B. Kerr
	Lorraine Tremblay	(613) 957-8953
	Director

	Attention: Neil Wilson
										972029

Medical Expenses - Music Therapy

This is in response to your memorandum of July 24, 1997, requesting our comments on whether an amount paid to a music therapist would qualify as a medical expense under paragraph 118.2(2)(e) of the Income Tax Act (the "Act"). We understand that this issue is the subject of an appeal.

XXXXXXXXXX receives music therapy as part of her treatment. The taxpayer's medical expense claim for the fees paid to the music therapist was disallowed, since a music therapist is not a medical practitioner as defined in paragraph 118.4(2)(a) of the Act. According to the Appeals officer in the XXXXXXXXXX Tax Centre, a music therapist is required to have a Bachelor of Arts degree in music and must take specialized courses in music therapy. A music therapist uses a piano and percussion instruments. The taxpayer states that music therapy students must take courses in human development and psychology. The taxpayer's husband XXXXXXXXXX, in his view, music therapists are medical practitioners, based on the specialized courses they must take and also because they treat people who are disabled. He also indicates that music therapy is beneficial to XXXXXXXXXX.

The Canadian Association for Music Therapy has previously advised us that "music therapy" is the prescribed, structured use of music and/or music activities provided by a trained professional to restore, maintain, and/or improve an individual's physical, emotional, social, cognitive and psychological well-being.

You agree with the views of the Appeals officer that a music therapist is not a medical practitioner.

XXXXXXXXXX

Paragraph 118.2(2)(e) of the Act requires that the care or care and training of the patient take place "at a school, institution or other place". In your view, the expression "other place" should be confined to places of the same kind as those specified by the words that precede it. Therefore, you have concluded that the office of a music therapist is not an "other place". However, paragraph 32 of IT-519R states that an "other place" includes an out-patient clinic. Accordingly, you have requested our views on whether a music therapist's office would be considered an "other place".

Our Comments

In order for an amount to qualify as a medical expense under paragraph 118.2(2)(e) of the Act, the individual receiving care or care and training at a particular place must be certified by an appropriately qualified person to be in need of the specialized equipment, facilities or personnel provided by that place for care or care and training of individuals with the handicap suffered by that individual. Therefore, if an individual suffers a handicap and as a result, receives care, or care and training, at a particular place which has equipment, facilities or specially trained personnel specifically provided for the care of individuals with that particular handicap, the fees paid to such a place will generally qualify as a medical expense. The fact that an individual may benefit from the special equipment, facilities or personnel provided by a particular place would not meet the requirements of paragraph 118.2(2)(e) of the Act, since the individual must require such equipment, facilities or personnel because of a physical or mental handicap.

As regards the phrase "other place", since the music therapy must be conducted somewhere, it may be argued that the location where the therapy takes place qualifies as an "other place". However, the interpretation principle "ejusdem generis" requires general or class words, such as "other place", to be restricted to the same genus as the specific words that precede them. Accordingly, the phrase "other place" as used in paragraph 118.2(2)(e) of the Act should be interpreted as referring to a place which is substantially the same as a school or institution. The reference in paragraph 32 of IT-519R to an out-patient clinic was not intended to broaden the interpretation of the words "other place", but to recognize that the care and training described in paragraph 118.2(2)(e) of the Act can be provided on an out-patient basis, as well as in an institutional setting. In our view, the home or office of a music therapist is not sufficiently similar to a school or institution to be considered an "other place".

Bryan W. Dath
Director
Business and Publications
Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch