5 November 1997 External T.I. 9726515 - MEDICAL -FEE CHARGED FOR DOCTOR'S NOTE

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.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues:

medical expense - cost of obtaining a note from doctor to verify that illness was the cause of employee's absence from work

Position:

qualifies as a medical expense

Reasons:

the provision of the certificate or note forms part of the medical services provided by the doctor

A. Humenuk
XXXXXXXXXX 972651

Attention: XXXXXXXXXX

November 5, 1997

Dear XXXXXXXXXX:

Re: Medical Expense

We are replying to your letter of September 25, 1997, concerning amounts paid to medical practitioners for certificates or reports.

You ask whether an employee can claim an amount paid to a doctor for a medical certificate as a medical expense when such a certificate is required by the employee's employer to verify the reason for the employee's absence from work.

In our view, a certificate or report prepared by a medical practitioner will normally form part of the medical services provided to an individual by the medical practitioner and will thus, qualify as a medical expense for the purpose of the medical expense tax credit.

We trust our comments will be of assistance to you.

Yours truly,

C. Chouinard
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch