25 September 1998 External T.I. 9819415 - FEES FOR SOCIAL WORK SERVICES

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:

1) Are fees paid to social workers who are members of OCCSW and/or OASW acceptable as "medical expenses"

2) are fees paid to social workers who are accredited by Family Services Ontario acceptable ?

Position:

1) YES,

2) NO

Reasons:

1) Our opinion is based on 1992 letter (922433) and 1998 letter (980024) that we will consider amounts paid to social workers to be a "medical expense" provided they are members of an association governing their particular profession. We have reviewed the ethics, responsibilities and objects of the OASW and conclude that the Ontario Association governs their profession. Letter EC 1304 earlier looked at the New Brunswick Association of Social Workers and concluded that it had professional status governed by statute. The OCCSW code of ethics were reviewed in 1997 (letter 970060 by J. Grise) Accordingly, either recognized association is acceptable

2) Those social workers are not members of an association governing their profession but rather of an service agency.

XXXXXXXXXX 								981941
C. Tremblay
Attention:	XXXXXXXXXX 

September 25, 1998

Dear Madam:

Re: Fees for social work services

This is in reply to your letter of July 9, 1998, requesting we clarify our letter of February 10, 1998. You ask whether social workers can belong to either recognized body in the province of Ontario in order for them to qualify as members of the association governing their particular profession thereby meeting the requirements of b) below.

In our letter to you of February 10, 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.

In our view, a social worker can qualify under b), if the social worker belongs to the Ontario Association of Social Workers or the Ontario College of Certified Social Workers. However, fees paid to professionals who do not belong to either association but are instead accredited by Family Service Ontario will not qualify as "medical expenses" because those professionals would not be members of an association governing their particular profession.

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