Words and Phrases - "medical practitioner"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

2 January 2007 External T.I. 2006-0156421E5 F - Frais médicaux

Summary Under
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(2)
psychotherapists are not authorized to practise medicine in Quebec and, thus, are not medical practitioners

Regarding guidance counsellors certified as psychotherapists, CRA stated:

The Canada Health Act defines the term "medical practitioner" as "a person lawfully entitled to practise medicine in the place in which the practice is carried on by that person". …

The Canada Health Act defines the term "medical practitioner" as "a person lawfully entitled to practise medicine in the place in which the practice is carried on by that person". …

[W]e are not aware of any federal or provincial legislation that would allow guidance counsellors certified as psychotherapists or psychotherapists to practise medicine in Quebec. Thus, fees paid to a guidance counsellor who acts as a psychotherapist do not qualify as medical expenses pursuant to paragraph 118.2(2)(a).

Words and Phrases
medical practitioner