Words and Phrases - "medical practitioner"

a
89
b
44
c
82
d
56
e
41
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
27
o
38
p
81
q
3
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93
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47
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11 January 2000 External T.I. 9916595 F - FRAIS MEDICAUX-CONSEILLERS GENETIQUES

Summary Under
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2)
genetic counsellor did not qualify as a medical practitioner

The Agency indicated that s. 118.2(2)(a) would not allow the recognition, as medical expenses, of fees paid to a genetic counselor (which required...

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Words and Phrases
medical practitioner

2 January 2007 External T.I. 2006-0156421E5 F - Frais médicaux

Summary Under
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2)
psychotherapists are not authorized to practise medicine in Quebec and, thus, are not medical practitioners

Regarding guidance counsellors certified as psychotherapists, CRA stated:

The Canada Health Act defines the term "medical practitioner" as "a...

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Words and Phrases
medical practitioner