In indicating that expenses paid to Quebec massage therapists were ineligible for the credit, CRA stated:
It is therefore necessary to determine whether the applicable provincial legislation … includes massage therapists with medical practitioners which, according to our understanding of that legislation, would not appear to be the case. For the same reason … Chevalier … 2008 TCC 11 … concluded that the fees paid for the services of a naturopathic doctor and an osteopathic practitioner did not qualify for the medical expense tax credit.