CRA adds Quebec psychotherapists to its list of authorized medical practitioners

CRA will be adding “psychotherapist legally authorized" to its list of Authorized medical practitioners for the purposes of the medical expense tax credit so that “expenses incurred for psychotherapy services rendered by psychotherapists who hold a psychotherapy permit issued by the Ordre des psychologues du Québec will now be considered medical expenses" … for purposes of the medical expense tax credit.” It noted in this regard that those holding “a psychotherapy permit issued by the Ordre des psychologues du Québec, are legally supervised by the latter.”

Neal Armstrong. Summary of 26 October 2021 External T.I. 2019-0800111E5 F under s. 118.4(2).