26 October 2021 External T.I. 2019-0800111E5 F - Psychothérapeutes du Québec, professionnels de la -- summary under Subsection 118.4(2)

CRA indicated that it “will shortly be adding” the words “psychotherapist legally authorized" to its list of Authorized medical practitioners for the purposes of the medical expense tax credit, so that “expenses incurred for psychotherapy services rendered by psychotherapists who hold a psychotherapy permit issued by the Ordre des psychologues du Québec will now be considered medical expenses … for purposes of the medical expense tax credit.” Its summary stated:

Quebec's competent psychotherapists, who are not members of an order, but who hold a psychotherapy permit issued by the Ordre des psychologues du Québec, are legally supervised by the latter.

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