27 November 1998 External T.I. 9829245 - 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: Are fees paid to therapist who are members of the Ontario Association for Marriage and Family Therapy, members of the American Association of Marriage and Family Therapy, members of Canadian Association of Psychoanalytic Child Therapist, and members of the Canadian Association for Child and Play Therapy qualify as medical expenses ?

Position: Yes, since they are members of an association governing their particular profession, work in recognized clinics, hospitals and provide a treatment at the request of or in association with a medical practitioner.

Reasons: Review of documentation - prior position dealing with social workers

XXXXXXXXXX 982924
C. Tremblay
Attention: XXXXXXXXXX

November 27, 1998

Dear Madam:

Re: Medical Expenses

This is in reply to your letter of November 4, 1998, requesting that we clarify whether fees paid to therapists who are members of specific professional associations you provided information on, can qualify as medical expenses, thereby meeting the requirements of b) below.

In our letter of February 10, and September 25, 1998, we stated that we will consider fees paid to social workers as “medical expenses” if the social workers:

a) are working in a recognized mental health clinic, community agency or hospital,

b) are members of the association governing their particular profession, and

c) provide a treatment at the request of, or in association with, a medical practitioner.

We have examined the brochures and the various association requirement guidelines you enclosed. In our view, a therapist can qualify under b) if the therapist is a clinical member of the Ontario Association for Marriage and Family Therapy, a clinical member of the American Association for Marriage and Family Therapy, a member of the Canadian Association of Psychoanalytic Child Therapists, or a member of the Canadian Association for Child and Play Therapy.

We trust that our comments are of assistance

Yours truly,

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