Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Medical expenses. More specifically whether massage therapists are considered medical practitioners for purposes of the medical expense tax credit.
Position:
Question of Fact
Reasons:
Individual must be authorized to practice as such under the relevant legislation governing the provision of medical or health services in that particular jurisdiction. It may be possible that they would in Ontario but not in another province if it does not have similar legislation.
MINISTER/DM'S OFFICE 95-06198M
ADM'S OFFICE
RETURN TO 15TH FLOOR, ALBION TOWERS
October 30, 1995
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable David Anderson, Minister of National Revenue, has asked me to reply to your letter of August 28, 1995, in which you request information regarding whether massage therapists are considered to be medical practitioners for the purposes of the medical expense tax credit.
I understand that Mr. Jack Szeszycki of our Income Tax Rulings and Interpretations Directorate spoke with you on September 26, 1995, and explained that a massage therapist is considered to be a medical practitioner for tax purposes if that individual is authorized to practice in such a capacity by a province or territory. The term "medical practitioner" is defined in the Income Tax Act as a person authorized to practice as such under the relevant legislation governing the provision of medical or health services in that particular jurisdiction. The Act does not specifically list any particular health-related occupation but relies on the provincial definitions for the purposes of services rendered in Canada. With respect to services of a massage therapist performed in Ontario, fees paid would qualify as a medical expense where the service is provided by a member of the College of Massage Therapists of Ontario. If other jurisdictions have or enact similar legislation, the same treatment will be accorded to fees paid for services in those jurisdictions.
As Mr. Szeszycki further indicated, in the past, the Department has made determinations in response to specific enquiries concerning certain other health-related occupations. We have advised that occupational therapists practising in Alberta and Ontario, acupuncturists practising in Quebec and dieticians (but not nutritionists) practising in Ontario would qualify as medical practitioners. These opinions have been based on the fact that the aforementioned provinces have health-related legislation authorizing such individuals to practice their respective health discipline.
I trust that the information provided has addressed your concerns.
Yours sincerely,
Pierre Gravelle, Q.C.
D. Zion
957-2140
October 3, 1995