2020-0843671E5 Medical practitioners - cardiology technologist

Principal Issues: Whether cardiology technologists (CTs) who practise in Ontario are authorized medical practitioners for the purposes of the medical expense tax credit.

Position: No

Reasons: There is no specific legislation that governs the practice of CTs in Ontario.

Author: Underhill, Cynthia
Section: ITA: 118.4.

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                                                                                                                             C. Underhill

May 3, 2021

Dear XXXXXXXXXX:

Re: Medical practitioners - cardiology technologist

This is in reply to your correspondence dated March 11, 2020, asking if cardiology technologists (CT) in the province of Ontario are authorized medical practitioners for the purposes of the medical expense tax credit (METC) under the Income Tax Act (the Act). More specifically, you requested that the category CT be added to the Canada Revenue Agency’s (CRA) list titled “Authorized medical practitioners by province or territory for the purposes of claiming medical expenses” (the List) for the purposes of the METC.

You indicated that you are a registered cardiology technologist and registered polysomnographic technologist residing and practising in the province of Ontario. Your submission included several links that are attached to the websites of the regulatory bodies of the CT profession; the Ontario Society of Cardiology Technologists and the Canadian Society of Cardiology Technologists, including a link to Bill 54, An Act representing the New Brunswick Society of Cardiology Technologists.

Our comments:

This technical interpretation provides general comments about the provisions of 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 70-6R11, Advance Income Tax Rulings and Technical Interpretations.

Paragraph 118.4(2)(a) of the Act provides that for purposes of section 118.2 (METC), a reference to a medical practitioner is a reference to a person authorized to practise as such, pursuant to the laws of the jurisdiction in which the service is rendered. Section 118.4 of the Act recognizes a provincial and territorial governments’ constitutional power to govern health-related matters, including the regulation of health professionals. Therefore, it is the CRA’s view that an individual is authorized by the laws of the jurisdiction to act as a medical practitioner if there is specific legislation that enables, permits or empowers that individual 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 (for example, a college or board) with the authority to determine competency, enforce discipline and set basic standards of conduct.

For more information, see paragraphs 1.20 to 1.23 of Income Tax Folio S1-F1-C1, Medical Expense Tax Credit which can be found on www.Canada.ca.

The CRA has implemented a process that allows only provincial or territorial governing bodies of a health profession, such as a college or board, or the provincial or territorial government responsible for such matters to request changes to the List for the purposes of the METC.

In the province of Ontario, a medical practitioner is a practitioner of a health profession that is regulated by the Regulated Health Professions Act, 1991 (RHPA). Based on our review of the RHPA, there is no reference to specific legislation that governs and regulates the practice of CT in Ontario. Therefore under the laws of Ontario, CT do not meet the requirements of being an authorized medical practitioner for purposes of the Act.

We trust that these comments will be of assistance to you.

Yours truly,

Lita Krantz, CPA, CA
Manager, Tax Credits and Ministerial Issues
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch

UNCLASSIFIED

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