Principal Issues: Do the costs of using a personal trainer recommended by a doctor qualify as medical expenses under the provisions of s. 118.2 of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.)
Position: No
Reasons: Section 118.2(2)(a) requires that amounts be paid to a medical practitioner, dentist or nurse or a public or licensed private hospital.
XXXXXXXXXX 2009-034271 Katharine Skulski December 23, 2009
Dear XXXXXXXXXX :
Re: Medical Expense
This is in reply to your letter of September 23, 2009 regarding medical expenses.
The particular situation outlined in your letter relates to a factual one, involving a specific taxpayer. As explained in Information Circular 70-6R5, it is not this Directorate's practice to comment on transactions involving specific taxpayers other than in the form of an Advance Income Tax Ruling. An Advance Income Tax Ruling is not issued where a transaction has been completed or is significantly advanced. In those instances you should submit all relevant facts and documentation to the appropriate Tax Services Office for their views. However, we are prepared to offer the following general comments which may be of assistance.
You have explained in your letter and provided supporting documents from your physician in relation to the diagnosis of your hypertension and high blood pressure. You have also supplied us with a copy of the recommendation of your physician that you should undertake a supervised exercise regime with a personal trainer twice per week as well as registration documents of your personal trainer.
Under paragraph 118.2(2)(a) of the Act, qualifying medical expenses include payments made to a medical practitioner, a dentist, nurse, or a public or private licensed hospital when the payments are made in respect of medical services provided to the individual, the individual's spouse or a dependent of the individual. Paragraph 118.4(2)(a)of the Act provides that, for the purposes of section 118.2, a reference to a "medical practitioner" means, for a service rendered, a person who is authorized to practice as such according to the laws of the jurisdiction in which the service is rendered.
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 by statute. We are unaware of any provincial legislation that authorizes and regulates personal trainers. Since personal trainers do not appear to be authorized under the laws of British Columbia, payments made to a personal trainer would not qualify as a medical expense for the purposes of the Act.
I 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