24 June 2016 External T.I. 2016-0632181E5 - Form T2201 - meaning of medical doctor

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: 1) Is a registered oral surgeon, prosthodontist or other oral specialist considered to be a medical doctor in the Province of Alberta for the purpose of certifying on Form T2201 that an individual has an impairment in speaking and feeding? 2) Is a psychiatrist in the Province of Alberta an appropriate specialist for the purpose of certifying on Form T2201 that an individual has an impairment in mental functions?

Position: 1. No. 2. Yes.

Reasons: 1. The listed practitioners appear to be specialized dentists who are described in section 2 of Schedule 7 of the Alberta Health Professions Act, entitled “Profession of Dentists.” Dentists are not listed among the medical practitioners in subsection 118.3(1) who may certify impairments for the purpose of the disability tax credit. 2. A psychiatrist is a medical doctor.

							2016-063218
XXXXXXXXXX						Randa El-Kadi
							(613) 670-9054

June 24, 2016

Re: Meaning of medical doctor

Dear XXXXXXXXXX,

We are replying to your email of February 5, 2016, wherein you request clarification as to which medical professionals can certify on Form T2201, Disability Tax Credit Certificate (“Form T2201”), that an individual has a severe and prolonged impairment in physical or mental functions. More specifically, you ask whether a registered oral surgeon, prosthodontist or other oral specialist is considered to be a medical doctor in the province of Alberta for the purpose of certifying on Form T2201 that an individual has an impairment in speaking and feeding. You also ask whether a psychiatrist in the province of Alberta is an appropriate specialist for the purpose of certifying on Form T2201 that an individual has an impairment in mental functions.

Our comments:

This technical interpretation provides general comments about the provisions of the Income Tax Act (the “Act”) and related legislation (where referenced). It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of particular transactions proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner set out in Information Circular IC 70-6R7, Advance Income Tax Rulings and Technical Interpretations.

For the purpose of the disability tax credit in subsection 118.3(1) of the Act, a medical practitioner must certify on Form T2201 that an individual has a severe and prolonged impairment in physical or mental functions that meets certain requirements. As explained in paragraphs 2.20 and 2.21 of Income Tax Folio: S1-F1-C2, Disability Tax Credit, (footnote 1) generally, the medical practitioner certifying an individual’s impairment must be a medical doctor. As an exception to this general rule, the certification of impairments in speaking, feeding, and mental functions may also be provided by a speech-language pathologist, an occupational therapist, and a psychologist, respectively.

Additionally, subsection 118.4(2) of the Act provides that a reference to a medical doctor, occupational therapist, psychologist, speech-language pathologist, or other medical practitioner is a reference to a person authorized to practise as such, according to the laws of the jurisdiction in which the medical service is rendered. If a certificate is issued for an individual, the medical practitioner must be authorized to practise as such according to the laws of a province or of the jurisdiction in which the individual resides. These laws generally provide for the licensing or certification of the medical practitioner as well as the establishment of a governing body to regulate the profession. In the province of Alberta, we understand that the majority of health professions are regulated by self-governing colleges under the Alberta Health Professions Act (“HPA”).

Is a registered oral surgeon, prosthodontist or other oral specialist a “medical doctor”?

In our view, the term “medical doctor” refers to a physician who is authorized to practise medicine according to the laws of the relevant jurisdiction. We understand that in Alberta, the regulatory body for medical doctors is the College of Physicians and Surgeons of Alberta, as provided in Schedule 21 of the HPA.

On the other hand, dentists in the province appear to be regulated by the Alberta Dental Association and College. According to Schedule 7 of the HPA, the profession of dentists includes specialists such as endodontists, prosthodontists, oral and maxillofacial surgeons, and oral medicine and pathology specialists. Therefore, in our view, these specialists do not appear to be medical doctors under the HPA.

In addition, for the purpose of the disability tax credit, dentists and dental specialists are not among the specific medical practitioners listed in subsection 118.3(1) of the Act and, therefore, they may not provide certification on Form T2201 for any type of impairment.

Is a psychiatrist a “medical doctor”?

A psychiatrist is listed in Schedule 21 of the HPA as one of the titles that may be used by a regulated member of the College of Physicians and Surgeons of Alberta. Therefore, it appears that a psychiatrist in Alberta is a medical doctor who would be an appropriate specialist to provide certification on Form T2201 regarding an individual’s impairment in mental functions.

We trust our comments will be of assistance.

Yours truly,

Pamela Burnley, CPA, CA
Tax Credits and Ministerial Issues
Business and Employment Division
Income Tax Rulings Directorate

FOOTNOTES

Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead:

1 This publication is available on the Canada Revenue Agency website at www.cra.gc.ca.