Expenditures for aquatherapy classes did not qualify. Although they were prescribed by the taxpayer’s doctor, they were not paid to a medical practitioner, dentist or nurse or a public or licensed private hospital.
Respecting pain management courses, CRA stated:
such expenses will be eligible for the METC if both of the following conditions are satisfied:
- they have been incurred for diagnostic, therapeutic or rehabilitative services for a pre-existing medical condition;
- they have been paid to a medical practitioner or a public or licensed private hospital.