Principal Issues: Whether a Christian Science practitioner qualifies as a medical practitioner for purposes of section 118.2(2) of the Income Tax Act
Position: No
Reasons: We are not aware of any province or territory that currently authorizes Christian Science practitioners to practice as medical practitioners. Paragraph 3 of IT-519 will be revised to clarify our position.
October 20, 2008
Sheila Barnard HEADQUARTERS Strategic Planning and Corporate Income Tax Rulings Integration Division Directorate 2008-029661
Medical Expense Tax Credit - Christian Science Practitioners
This is in response to your memorandum of October 17, 2008, regarding whether Christian Science practitioners qualify as medical practitioners for purposes of the medical expense tax credit in section 118.2(2) of the Income Tax Act (the "Act").
As you are aware, the CRA does not allow fees paid to Christian Science practitioners as eligible medical expenses for purposes of the medical expense tax credit. This is based on the wording of the Act, which specifies that, for general medical and dental services, only fees paid to "a medical practitioner, dentist or nurse or a public or licensed private hospital in respect of medical or dental services" are eligible medical expenses. For the purposes of the medical expense tax credit, a medical practitioner must be a person authorized by a province or territory to practise as such. A person is "authorized" by a province or other jurisdiction to act as a medical practitioner or nurse if there is specific legislation that enables, allows, permits, or empowers a person "to practice as such", that is, to practice as a medical practitioner or nurse. Although the legislation need not use the words "medical practitioner", it would have to specifically allow a person to perform medical services. We are not aware of any provincial or territorial legislation that currently authorizes Christian Science practitioners as medical practitioners.
We are currently in the process of amending Interpretation Bulletin IT-519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction. These amendments will include a change to clarify our position that Christian Science practitioners are not medical practitioners for purposes of the medical expense tax credit as they are not specifically authorized by any province to practice as such.
We trust that these comments will be of assistance.
G. Moore
Manager
Partnerships and Health Section
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch