Requesting changes to the list of provincially/territorially authorized medical practitioners
The list of Authorized medical practitioners by province or territory for the purposes of claiming medical expenses (the List) is relevant to individuals who want to claim the medical expense tax credit. You may request that a category of medical practitioners be added to or deleted from the List if you are acting on behalf of one of the following bodies:
- a provincial or territorial governing body of a medical profession, such as a college or board, and the change relates to this profession in your province or territory; or
- a provincial or territorial government, and the change relates to one or more medical professions in your province or territory.
Requests to add a category of medical practitioners
To request that a category of medical practitioners be added to the List, you must send us all of the following information:
- your full name, title, telephone number, mailing address and email address;
- the name of the legislation or the regulations that authorize medical practitioners in this category to practise in the province or territory, including supporting documentation such as copies of or links to the relevant provisions;
- the date that the legislation or the regulations came into force;
- the official title of medical practitioners in this category;
- the official name of the governing body (for example, college or board); and
- a description of the medical service(s) that medical practitioners in this category are authorized to provide.
Requests to delete a category of medical practitioners
To request that a category of medical practitioners be deleted from the List, you must send us all of the following information:
- the information in numbers 1, 2, and 4 above;
- the date that medical practitioners in this category are no longer authorized in the particular province or territory; and
- the reason that these medical practitioners are no longer authorized (for example, a change in legislation).
Where to send your request
Your request, along with the required information listed above, should be sent to the Income Tax Rulings Directorate either by mail, email or fax, as indicated below:
Canada Revenue Agency
Income Tax Rulings Directorate
11th floor, Tower B
112 Kent Street
Ottawa, Ontario K1A 0L5
Fax: (613) 957-2088
Submitted requests may not always result in changes to the List of authorized medical practitioners. In some situations, consultations with the province or territory may be required before a change to the List can be made.
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