Income Tax
Income Calculation
Deductions
Appeal from Tax Court of Canada decision (2008 TCC 171) allowing appeal against reassessments issued under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1 for 2003, 2004 taxation years—Respondent claiming medical expense tax credit under Act, s. 118.2(1) for acupuncture treatments—Whether Tax Court Judge erred in finding person providing treatments qualified as medical practitioner within meaning of s. 118.4(2)—Phrase “authorized to practise” in s. 118.4(2) not synonymous with “permitted to practise”, “not prohibited from practising”—Dictionary definitions stating “authorize” meaning “to give formal approval to” or “to formally approve”—Meanings appropriate with respect to interpretation of phrase “authorized to practise” in s. 118.4(2)—Formality, formal recognition of acupuncture as discipline legally countenanced under Ontario law must be shown—Removal of prohibition against performing act of acupuncture insufficient to establish practice of acupuncture formally approved by Ontario law in 2003, 2004—Tax Court Judge mistaken in finding treatments provided by medical practitioner—Amounts paid by respondent not medical expenses, not forming basis of valid claim for medical expense tax credit—Appeal allowed.
Couture v. Canada (A-181-08, 2008 FCA 412, Ryer J.A., judgment dated December 19, 2008, 11 pp.)