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.
Subject: Medical Expenses
In your memorandum of February 6, 1991, you have referred to a situation where a taxpayer claimed electrolysis treatments as an eligible expense under subsection 118.2(2) of the Income Tax Act (the Act) for the purposes of the medical expense tax credit. The treatments were prescribed by a medical practitioner and were required as a result of a hormone imbalance. As the Ontario Hospital Insurance Plan pays for treatments to the facial area, the taxpayer's claim involves amounts paid for treatments to the non-facial area. The treatments were provided by an esthetician and not by a medical practitioner.
In the above situation, we agree that since an esthetician is not described in subsection 118.4(2) of the Act, the payments have not been made to a “medical practitioner” for the purposes of paragraph 118.2(2)(a) of the Act.
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