Principal Issues: What examination fees paid by an individual to obtain his/her licence to practice as a family physician in the Province of Ontario qualify for the tuition tax credit?
Position: If the fee paid by an individual for an examination taken in the year, such as, for Part I and Part II of the Medical Council of Canada Qualifying Examination and the certification by examination by the College of Family Physicians of Canada, is required by the College of Physicians and Surgeons of Ontario to obtain professional status that allows the particular individual to practice their profession as a family physician in Ontario, the amount of any fees paid will qualify under subparagraph 118.5(1)(d) of the Act provided all other conditions are met for the tuition tax credit.
Reasons: The legislation.
May 25, 2012
XXXXXXXXXX
Dear XXXXXXXXXX:
The office of the Honourable James M. Flaherty, Minister of Finance, forwarded me a copy of your correspondence, which I received on March 23, 2012, asking what examination fees an individual pays to get his or her licence to practice as a family physician in the Province of Ontario qualify for the tuition tax credit.
Generally, for the 2011 and subsequent tax years, paragraph 118.5(1)(d) of the Income Tax Act allows an individual to claim the fees he or she paid for an examination taken in the year that is required to get a professional status recognized under a federal or provincial statute, or to be licensed or certified as a tradesperson, if that status, licence, or certification allows the individual to practice the profession or trade in Canada. The fee paid must be more than $100 and be paid to an educational institution referred to in paragraph 118.5(1)(a) of the Act, a professional association, a provincial ministry, or other similar institution.
Registration or licensure to practice family medicine in Canada is a provincial responsibility and involves many different criteria. The College of Physicians and Surgeons of Ontario is the medical regulatory authority for the Province of Ontario and is responsible for licensing qualified physicians.
The College issues a certificate of registration for independent practice once the individual has completed his or her postgraduate training and Canadian examinations. This certificate authorizes the holder to engage in an independent, unsupervised medical practice.
Section 3 of Ontario Regulation 865/93 Registration of the Ontario Medicine Act, 1991 sets out the standards and qualifications for a certificate of registration authorizing independent practice. Generally, the requirements for a family physician to get an independent practice certificate include successfully completing Part I and Part II of the Medical Council of Canada Qualifying Examination and receiving certification by examination by the College of Family Physicians of Canada.
If the College of Physicians and Surgeons of Ontario requires the individual to pay a fee for an examination taken in the year, such as for Part I and Part II of the Medical Council of Canada Qualifying Examination and the certification by examination by the College of Family Physicians of Canada, to get his or her professional status to practice as a family physician in Ontario, the amount of any fees he or she paid will qualify provided all other conditions are met for the tuition tax credit.
I trust that the information I have provided is helpful.
Yours sincerely,
Gail Shea, P.C., M.P.
Nancy Shea-Farrow
(905) 721-5099
2012-044418