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.
Minister (2)/ D.M.'s Office Central Records Author / Section Chief District Office? Research File Taxpayer's File Return to Specialty Rulings, Room 303, Met.
XXXX
AUG 17 1989
Dear
I am replying to your letter of June 30, 1989, concerning an enquiry you received from your constituent, XXXX about the tax treatment of fees paid to marital and family therapists.
The enclosed interpretation Bulletin IT-519 , "Medical Expense and Disability Credit", discusses the relevant provisions in the income Tax Act under which health related fees would qualify as a medical expense. In order for the fees for services to be considered a medical expense used in determining the tax credit, the amount must, among other requirements, be paid to a medical practitioner in respect of medical services. A medical practitioner is defined in the Income Tax Act for this purpose to be a person authorized to provide medical services pursuant to the laws of the jurisdiction in which the services are rendered.
A marital and family therapist would be considered to be so authorized if the profession was regulated by provincial statute. While I appreciate the accreditation, skill and training required to become a registered member of the XXXX it would appear that the profession is not regulated by a statute of the province of XXXX Accordingly, the fees paid to a registered marital and family therapist in that province cannot be treated as a medical expense for purposes of the tax credit.
It would require an amendment to the provincial legislation governing medical services to regulate this profession or an amendment to the Income Tax Act in order to provide a credit for these services. In this latter regard, I have forwarded a copy of your letter to the Honourable Michael H. Wilson, Minister of Finance, who is responsible for the consideration of legislative amendments.
I wish to thank you for bringing your constituent's concern to my attention.
Yours sincerely,
c.c.: Mr. Don McCutchan, Senior Departmental Assistant, Office of the Minister of Finance,
A. Humenuk/ sb (957-2135)/9187008 August 1, 1989
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