Words and Phrases - "medical practitioner"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

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 obtaining a master’s degree in the program). Since a genetic counselor was not authorized by either the Quebec Medical Act or the Professional Code to practise medicine, a genetic counselor did not come within the ordinary meaning of medical practitioner, which refers to a person who is entitled to practice medicine in the jurisdiction of the practice, nor was s. 118.4(2) satisfied.

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 person lawfully entitled to practise medicine in the place in which the practice is carried on by that person". …

The Canada Health Act defines the term "medical practitioner" as "a person lawfully entitled to practise medicine in the place in which the practice is carried on by that person". …

[W]e are not aware of any federal or provincial legislation that would allow guidance counsellors certified as psychotherapists or psychotherapists to practise medicine in Quebec. Thus, fees paid to a guidance counsellor who acts as a psychotherapist do not qualify as medical expenses pursuant to paragraph 118.2(2)(a).

Words and Phrases
medical practitioner