11 August 2023 External T.I. 2023-0974121E5 - Reiki practitioners -- summary under Paragraph 118.2(2)(l.9)

CRA was inclined to doubt that amounts paid for reiki treatments performed by reiki practitioners (practising reiki exclusively) qualified as a medical expense under s. 118.2(2)(l.9) given that it seemed unlikely that a “reiki practitioner would administer reiki treatments or therapy under the general supervision of a medical practitioner,” with there also being the additional hurdle that CRA have determined that the patient receiving reiki treatments is eligible for the disability tax credit.