Income Tax Severed Letters - 2022-01-26

Technical Interpretation - External

26 October 2021 External T.I. 2019-0800111E5 F - Psychothérapeutes du Québec, professionnels de la

Unedited CRA Tags
118.2(2)(a); 118.4(2)
Quebec psychotherapists added to list of authorized medical practitioners

Principales Questions: Whether psychotherapists in Quebec are authorized medical practitioners for the purposes of the medical expenses tax credit // Les psychothérapeutes au Québec sont-ils des médecins autorisés aux fins du crédit d’impôt pour frais médicaux ?

Position Adoptée: Yes // Oui.

Raisons: Quebec's competent psychotherapists, who are not members of an order, but who hold a psychotherapy permit issued by the Ordre des psychologues du Québec, are legally supervised by the latter. // Les psychothérapeutes compétents qui ne sont pas membres d'un ordre professionnel, mais qui détiennent un permis de psychothérapie délivré par l'Ordre des psychologues du Québec, sont légalement encadrés par ce dernier.

Technical Interpretation - Internal

15 July 2021 Internal T.I. 2021-0892941I7 - Ontario paid sick days

Unedited CRA Tags
5(1), 56(1)(v)

Principal Issues: The tax treatment and reporting requirements for paid infectious disease emergency leave under the Ontario COVID-19 Worker Income Protection Program.

Position: Payments made under the Program are required to be included in income under subsection 5(1), are subject to income tax withholdings in accordance with paragraph 153(1)(a), and are reported on a T4 slip.

Reasons: See below.