2015-0571341E5 Registered Shiatsu Therapists

Principal Issues: Whether the Registered Shiatsu Therapists in BC are considered authorized medical practitioners for purposes of the medical expense tax credit.

Position: No.

Reasons: They are not authorized to practise as such, pursuant to the laws of the jurisdiction in which the service is rendered.

Author: Wirag, Eric
Section: 118.2(2); 118.4(2)

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                                                2015-057134
                                                Eric Wirag, CPA, CMA
                                                (613) 670-9053

June 19, 2015    

Dear XXXXXXXXXX,

We are replying to your email of February 16, 2015 in which you asked whether Registered Shiatsu Therapists (“RST”) in British Columbia are considered medical practitioners for purposes of claiming the medical expense tax credit.  More specifically, you are asking whether the profession of RST falls within the profession of Massage Therapists identified in the listing of Authorized medical practitioners by province or territory for the purposes of claiming medical expenses on the Canada Revenue Agency website. 

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 70-6R5, Advance Income Tax Rulings.

For purposes of claiming an amount for the medical expense tax credit under section 118.2 of the Act, paragraph 118.4(2)(a) of the Act specifies that:

“a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist, or speech-language pathologist is a reference to a person authorized to practise as such,

(a)   where the reference is used in respect of a service rendered to a taxpayer, pursuant to the laws of the jurisdiction in which the service is rendered.” 

In our view, a person is authorized by the laws of the jurisdiction to act as a medical practitioner if there is specific legislation that enables, permits or empowers a person to perform medical services. Generally, such specific legislation would provide for the licensing or certification of the practitioner as well as for the establishment of a governing body (e.g., a college or board) with the authority to determine competency, enforce discipline and set basic standards of conduct. 

In British Columbia, health professions are regulated by the Health Protections Act.  The BC Health Protections Act designates the regulated health professions under the Health Professions Designation Regulations. Based on our review of the Health Protections Act and the Health Professions Designation Regulations, there does not appear to be specific legislation or a regulatory body for RST.  In addition, the title of RST does not fall within one of the reserved titles for massage therapists found under the Massage Therapists Regulation of the Health Professions Act.  Therefore, an RST is not currently considered to be a medical practitioner for purposes of the medical expense tax credit.

In addition, you note that RST is a title registered under Occupational Titles Protection under Part 10 of the BC Societies Act. This registration permits a society to certify their members and gives them the right to use a specific reserved title.  However, this legislation, on its own, does not designate RST as a health profession in BC nor require the establishment of a governing body.

Further information on medical expenses can be found in the Income Tax Folio S1-F1-C1: Medical Expense Tax Credit, which is available on the CRA website at http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c1-eng.html.

We trust our comments will be of assistance.

Yours truly,

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

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