Regarding whether, in the case of virtual medical services, “the jurisdiction in which the service is rendered” in s. 118.4(2)(a) refers to where the health care professional or where the patient is located at the time of the rendering of those services, CRA stated:
[T]o determine whether a particular health care professional qualifies as a medical practitioner under the Act, one must look to the relevant provincial or territorial legislation to determine whether the particular health care professional is authorized under the laws of that jurisdiction.
It is a question of fact whether a virtual medical service is considered rendered at the location of the health care professional, the location of the patient, or both. Many governing bodies regulate virtual medical services performed within their province. This can include licensing requirements for professionals performing virtual medical services within their province, licensing requirements for professionals in their province performing virtual medical services for a patient in another province, licensing requirements for professionals performing virtual medical services from outside their province for an individual within their province, and so on. Each of these requirements must be considered before a determination can be made.