Principal Issues: Whether fees paid to a Certified Laser Technician for laser treatments to quit smoking would be considered to be medical expenses for purposes of the medical expense tax credit ("METC").
Position: No.
Reasons: Certified laser technicians are not recognized and regulated as medical practitioners in Alberta.
XXXXXXXXXX 2011-042763
January 26, 2012
Dear XXXXXXXXXX :
Re: Medical Expense - Laser Treatments to Quit Smoking
We are writing in response to your email of November 10, 2011.
You are asking whether the fees paid for laser treatments to quit smoking would be considered to be medical expenses for purposes of the medical expense tax credit ("METC"). In your correspondence, you also include a copy of a receipt signed by a Certified Laser Technician in Alberta.
Our comments
Paragraph 118.2(2)(a) of the Income Tax Act (the "Act") provides that eligible medical expenses include amounts paid to a medical practitioner, dentist or nurse or a public or licensed private hospital in respect of medical or dental services. Paragraph 19 of IT-519R2 (Consolidated), Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, further clarifies that fees claimed under paragraph 118.2(2)(a) of the Act can qualify as being for "medical services" to the extent that these fees are for diagnostic, therapeutic or rehabilitative services. In other words, the services must assist a medical practitioner who is acting within the scope of his or her professional training in making a diagnosis or formulating a course of treatment.
Paragraph 118.4(2)(a) of the Act provides that where the reference to a medical practitioner, dentist or nurse (a "practitioner") is used in respect of a medical service rendered to an individual, that reference is to a person authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered. Therefore, in order to determine whether a particular medical practitioner qualifies as such under the Act, one must look to the relevant provincial legislation to determine whether the particular practitioner is authorized under the laws of that province. In addition, one must determine whether the services rendered fall within the medical practitioner's scope of practice.
In our view, a person is authorized by the laws of the jurisdiction to act as a medical practitioner if there is specific legislation that enables, permits or empowers a person to perform medical services. Generally, such specific legislation would provide for the licensing or certification of the practitioner as well as for the establishment of a governing body (e.g., a college or board) with the authority to determine competency, enforce discipline and set basic standards of conduct. We are unaware of any provincial legislation that authorizes and regulates laser technicians. Since the latter do not appear to be authorized as medical practitioners under the laws of Alberta, payments made to a Certified Laser Technician would not qualify as a medical expense for the purposes of paragraph 118.2(2)(a) of the Act.
We trust that these comments will be of assistance.
Yours truly,
G. Moore
For Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch