Principal Issues: [TaxInterpretations translation] Do expenses paid to a massage therapist qualify for the medical expense tax credit?
Position: Question of fact.
Reasons: In Quebec, under the Medical Act, it does not appear that massage therapists are considered to be authorized medical practitioners.
XXXXXXXXXX 2011-039240
February 8, 2011
Dear Madam,
Subject: Medical Expense Tax Credit
This is further to your letter dated January 4, 2011 regarding the eligibility of expenses paid to massage therapists for the medical expense tax credit ("METC").
Unless otherwise indicated, all legislative references herein are to the provisions of the Income Tax Act (the "Act").
Our Comments
As stated in paragraph 22 of Information Circular 70-6R5 of May 17, 2002, it is the practice of the Canada Revenue Agency (CRA) not to issue written opinions on proposed transactions otherwise than by way of advance income tax rulings. Furthermore, when determining whether a completed transaction has received proper tax treatment, the decision is first made by our tax services offices following a review of all facts and documents, which is usually performed as part of an audit engagement. However, we can offer the following general comments that we hope you will find useful. These comments, however, may not apply to your particular situation in certain circumstances.
For the purposes of the METC, subsection 118.4(2) provides that a medical practitioner, dentist, pharmacist or optometrist must be authorized to practise his or her profession by one of the following laws:
(a) where the reference is used in respect of a service rendered to a taxpayer, pursuant to the laws of the jurisdiction in which the service is rendered;
(b) where the reference is used in respect of a certificate issued by the person in respect of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides or of a province; and
(c) where the reference is used in respect of a prescription issued by the person for property to be provided to or for the use of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides, of a province or of the jurisdiction in which the property is provided.
In Quebec, in order to qualify for the METC, it is necessary to demonstrate that the fees for medical services have been paid to a medical practitioner authorized to practise by virtue of Quebec law. It is therefore necessary to determine whether the applicable provincial legislation - in this case the Medical Act (footnote 1) - 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, Bédard J., in Chevalier v. The Queen (footnote 2), 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.
Best regards,
François Bordeleau, Advocate
Manager
Business and Partnerships Section
Income Tax Rulings Directorate.
FOOTNOTES
Due to our system requirements, footnotes contained in the original document are reproduced below:
1 R.L.R.Q. c. M-9
2 2008 TCC 11