2021-0876221E5 Certified athletic therapists in Alberta

Principal Issues: Whether Certified athletic therapists in Alberta can be added to the list of authorized medical practitioners on the Canada Revenue Agency webpage for the purpose of the medical expense tax credit.

Position: No.

Reasons: To date, there does not appear to be a law that authorizes the practice of athletic therapy in Alberta.

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

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                                                                                                                           2021-087622
                                                                                                                           Randa El-Kadi    

May 3, 2021

Dear XXXXXXXXXX,

Re:  Certified Athletic Therapists in Alberta

We are replying to your correspondence of January 6, 2021, wherein you ask whether the Canada Revenue Agency can add Certified Athletic Therapists in Alberta to the list of “Authorized medical practitioners by province or territory for the purposes of claiming medical expenses.”

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 70-6R11, Advance Income Tax Rulings and Technical Interpretations.

For the purpose of claiming an amount for the medical expense tax credit, paragraph 118.4(2)(a) of the Act provides that where the reference to a medical practitioner is used in respect of a service rendered to an individual, that reference is to a person authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered. Therefore, in order to determine whether a particular medical practitioner qualifies as such under the Act, one must look to the relevant provincial or territorial legislation to determine whether the particular practitioner is authorized under the laws of that jurisdiction.

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 the 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. 

It is our understanding that there is currently no legislation in Alberta that authorizes the practice of athletic therapy. It is also our understanding that medical practitioners in that province include those practitioners of health professions regulated by the Health Professions Act and the Health Disciplines Act. Based on our review, it appears that athletic therapy is not listed as a regulated health care profession in either of these acts.

Accordingly, we are of the view that persons who provide athletic therapy in Alberta cannot be said to meet the authorization requirement that is contemplated under subsection 118.4(2) of the Act. As such, we cannot at the present time add certified athletic therapists in Alberta to the list of “Authorized medical practitioners by province or territory for the purposes of claiming medical expenses.”

While we regret that we could not give you a more favourable response, we hope that the foregoing comments will be of assistance in clarifying our position.

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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