Principal Issues: [TaxInterpretations translation] Why are guidance counsellors certified as psychotherapists by the Ordre professionnel des conseillers et des conseillères d'orientation et des psychoéducateurs et psychoéducatrices du Québec not recognized in the list of eligible health professionals for the purposes of the medical expense tax credit?
Position: A guidance counsellor who is certified as a psychotherapist is not legally entitled to practise medicine in the place where he or she practises.
XXXXXXXXXX 2006-015642
January 2, 2007
Dear Madam,
Subject: Request for technical interpretation - Medical Expense Tax Credit
This is in response to your letter of October 19, 2005, in which you asked us to explain why guidance counsellors certified as psychotherapists are not recognized in the list of professionals for the purposes of the medical expense tax credit in subsection 118.2(2) of the Income Tax Act (the "Act").
Paragraph 118.2(2)(a) provides that a medical expense of an individual is an amount paid to a medical practitioner, dentist or nurse or a public or licensed private hospital in respect of medical or dental services provided to an individual, the individual’s spouse or common-law partner or a dependant of the individual in the taxation year in which the expense was incurred
Paragraph 118.4(2)(a) provides, inter alia, that an audiologist, dentist, medical doctor, medical practitioner, nurse, nurse practitioner, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist or speech-language pathologist must be authorized to practise as such pursuant to the laws of the jurisdiction in which the service is rendered where there is a reference to a service rendered to a taxpayer.
The term "medical practitioner" is not defined in the Act. Therefore, the ordinary meaning of the phrase must be used. Based on the definition obtained from the Petit Robert, we are of the view that a medical practitioner is a person who is entitled to practise medicine after obtaining a diploma sanctioning a certain period of study.
The English version of paragraph 118.2(2)(a) uses the term "medical practitioner". The Canada Health Act defines the term "medical practitioner" as "a person lawfully entitled to practise medicine in the place in which the practice is carried on by that person".
It is because of that definition that many other health care professionals may be considered medical practitioners for purposes of the medical expense tax credit. Please refer to Interpretation Bulletin IT-519 - Medical Expense and Disability Tax Credit and Attendant Care Expense Deduction for more information.
The Interpretation Bulletin is updated to reflect any changes in the Act and occasionally any changes in the CRA's interpretation of the Act. The CRA adds information to the Bulletin when it is of public interest to taxpayers.
In this case, we are not aware of any federal or provincial legislation that would allow guidance counsellors certified as psychotherapists or psychotherapists to practise medicine in Quebec. Thus, fees paid to a guidance counsellor who acts as a psychotherapist do not qualify as medical expenses pursuant to paragraph 118.2(2)(a).
Best regards,
Phil Jolie
Business and Partnerships Section
Income Tax Rulings Directorate