2014-0551781M4 118.2(4)-Pulse electromagnetic technician

Principal Issues: Whether a certified Pulse Electromagnetic Technician in Ontario qualifies as a medical practitioner for purposes of the medical expense tax credit?

Position: No.

Reasons: The practice of pulse electromagnetic therapy is not recognized as a self-governed health profession in the Regulated Health Professions Act in Ontario.

Author: El-Kadi, Randa
Section: 118.2(2)(a); 118.4(2)(a).

November 25, 2014

XXXXXXXXXX

Dear XXXXXXXXXX:

Thank you for your correspondence of October 18, 2014, about allowing pulse electromagnetic therapy as an eligible medical expense for the purpose of the medical expense tax credit.

Generally, an amount paid to a medical practitioner, dentist, or nurse or to a public or licensed private hospital for medical or dental services is an eligible medical expense. Medical practitioners include a broad range of individuals in the medical profession. Whether an individual is a medical practitioner for the purposes of the medical expense tax credit is based on the laws of the province or territory where the medical service is provided.

For the purposes of the medical expense tax credit, a medical practitioner in Ontario is a practitioner of a health profession that is regulated by the Regulated Health Professions Act. Based on our review of the Regulated Health Professions Act, there does not appear to be a specific legislation or a regulatory body for certified pulse electromagnetic technicians. Therefore, such technicians are not currently considered to be medical practitioners for the purposes of the medical expense tax credit.

You may want to contact the Minister of Health and Long Term Care of Ontario for information on health professions and their regulation. 

If you would like more information on medical expenses and medical professionals, please see Income Tax Folio S1-F1-C1, Medical Expense Tax Credit, available on the Canada Revenue Agency website at www.cra.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c1-eng.html.

I trust the information I have provided is helpful.

Kerry-Lynne D. Findlay‚ P.C.‚ Q.C.‚ M.P.

Randa El-Kadi
613-957-8976
2014-055178

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