CRA indicates that amounts paid to reiki practitioners are ineligible for the medical expense tax credit

CRA indicated that amounts paid for reiki treatments performed by reiki practitioners (i.e., hovering their hands over the body to guide energy throughout it) would not qualify as medical expenses under s. 118.4(2)(a) given the absence of any apparent “legislation that authorizes the practice of reiki in any of the Canadian jurisdictions” so that “reiki practitioners are not considered to be medical practitioners under paragraph 118.4(2)(a).” However, the College of Massage Therapists of Ontario seemed to allow registered massage therapists to integrate “First Degree Reiki” into massage therapy treatment plans, in which case, their services would still be considered to be registered massage therapy, with the associated fees being eligible as medical expenses.

CRA was inclined to doubt that the amounts could qualify under s. 118.2(2)(l.9) given that it seemed unlikely that a “reiki practitioner would administer reiki treatments or therapy under the general supervision of a medical practitioner,” with there also being the additional hurdle that CRA must have determined that the patient receiving reiki treatments is eligible for the disability tax credit.

Neal Armstrong. Summaries of 11 August 2023 External T.I. 2023-0974121E5 under s. 118.2(2)(a) and s. 118.2(2)(l.9).