Can an orthodontist’s travel expenses qualify as a medical expense? CRA stated (TaxInterpretations translation):
[M]edical services are diagnostic, therapeutic or rehabilitative services that are performed by a medical practitioner acting within the scope of his or her professional training. Thus, in general, the transportation of a medical practitioner (for example, an orthodontist) is not a medical service, and the fees paid for such travel would not be fees paid for medical or dental services.
Are osteopaths and naturopaths practising in Quebec health professionals for the purposes of the medical expenses tax credit? CRA responded:
Osteopaths and naturopaths in Quebec are not included in the health professionals (or "medical practitioners", as defined in subsection 118.4(2) of the ITA) who are recognized for purposes of the Medical Expense Tax Credit.
CRA then referenced the Authorized medical practitioners by province or territory for the purposes of claiming medical expenses list.