Principal Issues: Whether psychotherapists in Quebec are authorized medical practitioners for the purposes of the medical expenses tax credit.
Position: Yes.
Reasons: 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.
XXXXXXXXXX 2019-080011 Martine Filiatrault
October 26, 2021
Subject: List of Authorized Medical Practitioners for the Medical Expense Tax Credit - Canada
XXXXXXXXXX,
This is in response to the February 22, 2019 request that XXXXXXXXXX sent to the Canada Revenue Agency on behalf of your association, as well as your December 9, 2019 and March 2, 2020 emails to Mr. Michel Ostiguy of our Directorate.
You have asked us to add to the federal government's list of Authorized medical practitioners for the purposes of the medical expense tax credit (footnote 1) (the "List"), qualified psychotherapists who are members of the Association des psychothérapeutes du Québec, who are not eligible to be members of a professional order, but who hold a psychotherapy permit issued by the Ordre des psychologues du Québec
We have completed our review of your request and will shortly be adding the words "psychotherapist legally authorized" to the List. Consequently, 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, as provided for in subsection 118.2(2) of the Income Tax Act, for purposes of the medical expense tax credit.
If you have any questions about the upcoming changes to the List, you can contact Ms. Martine Filiatrault at martine.filiatrault@cra-arc.gc.ca.
Best regards,
Louise J. Roy, CPA, CGA
Interim Director
Business and Employment Income Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
FOOTNOTES
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1 Authorized medical practitioners for the purposes of the medical expense tax credit-- Canada.ca