I-3 - Taxation Act

Section 752.0.18 Disposition versions

2019-06-19

752.0.18. For the purposes of sections 358.0.1 and 752.0.11 to 752.0.14, “practitioner” means

(a)  a person practising a profession within the scope of which health-related care and treatments are provided to individuals, unless the person is practising a profession described in the second paragraph, in which case, a person practising such a profession in respect of the services mentioned in that paragraph, and who is authorized to practise such a profession in accordance with

i.  the laws of the jurisdiction in which services are rendered, in the case of services rendered by such a person to an individual,

ii.  the laws of the jurisdiction in which an individual resides or of a province, in the case of a certificate issued by such a person in respect of that individual, or

iii.  the laws of the jurisdiction in which an individual resides, of a province or of the jurisdiction in which the property is provided, in the case of a prescription issued by such a person for property to be provided to or for the use of the individual;

(b)  a person practising the profession of homeopath, naturopath, osteopath or phytotherapist, in respect of the services the person provides in that capacity; and

(c)  (paragraph repealed);

(d)  (paragraph repealed);

(e)  a person (other than a person described in subparagraph a) who is authorized to practise psychotherapy in accordance with the laws of the jurisdiction in which the person renders psychotherapy services, in respect of such services.

The professions to which subparagraph a of the first paragraph refers are

(a)  the profession of psychologist, in respect of therapy and rehabilitation services;

(b)  the profession of social worker, in respect of psychotherapy services and rehabilitation services for accident victims or persons suffering from an illness or disability;

(c)  the profession of vocational guidance counsellor or psychoeducator, in respect of psychotherapy services;

(d)  the profession of sexologist or marriage and family therapist, in respect of therapy services; and

(e)  the profession of criminologist, in respect of psychotherapy services.

For the purposes of sections 752.0.11 to 752.0.14 and 1029.8.66.1, a reference to an audiologist, dentist, occupational therapist, nurse, specialized nurse practitioner, physician, optometrist, speech-language pathologist, pharmacist, physiotherapist or psychologist is a reference to a person authorized to practise as such in accordance with any of subparagraphs i to iii of subparagraph a of the first paragraph.

1989, c. 5, s. 104; 1990, c. 59, s. 291; 1995, c. 1, s. 82; 1997, c. 14, s. 290; 2000, c. 5, s. 167; 2001, c. 53, s. 118; 2003, c. 2, s. 225; 2005, c. 38, s. 153; 2006, c. 36, s. 75; 2011, c. 6, s. 158; 2015, c. 21, s. 293; 2019, c. 14, s. 228.

2015-10-21

752.0.18. For the purposes of sections 358.0.1 and 752.0.11 to 752.0.14, “practitioner” means

(a)  a person practising a profession within the scope of which health-related care and treatments are provided to individuals, unless the person is practising a profession described in the second paragraph, in which case, a person practising such a profession in respect of the services mentioned in that paragraph, and who is authorized to practise such a profession in accordance with

i.  the laws of the jurisdiction in which services are rendered, in the case of services rendered by such a person to an individual,

ii.  the laws of the jurisdiction in which an individual resides or of a province, in the case of a certificate issued by such a person in respect of that individual, or

iii.  the laws of the jurisdiction in which an individual resides, of a province or of the jurisdiction in which the property is provided, in the case of a prescription issued by such a person for property to be provided to or for the use of the individual;

(b)  a person practising the profession of homeopath, naturopath, osteopath or phytotherapist, in respect of the services the person provides in that capacity; and

(c)  a person practising the profession of psychoanalyst, in respect of therapy services;

(d)  (paragraph repealed).

The professions to which subparagraph a of the first paragraph refers are

(a)  the profession of psychologist, in respect of therapy and rehabilitation services;

(b)  the profession of social worker, in respect of psychotherapy services and rehabilitation services for accident victims or persons suffering from an illness or disability;

(c)  the profession of vocational guidance counsellor or psychoeducator, in respect of psychotherapy services; and

(d)  the profession of sexologist or marriage and family therapist, in respect of therapy services.

For the purposes of sections 752.0.11 to 752.0.14, 1029.8.66.1 and 1029.8.67 to 1029.8.81, a reference to an audiologist, dentist, occupational therapist, nurse, physician, optometrist, speech-language pathologist, pharmacist, physiotherapist or psychologist is a reference to a person authorized to practise as such in accordance with any of subparagraphs i to iii of subparagraph a of the first paragraph.

1989, c. 5, s. 104; 1990, c. 59, s. 291; 1995, c. 1, s. 82; 1997, c. 14, s. 290; 2000, c. 5, s. 167; 2001, c. 53, s. 118; 2003, c. 2, s. 225; 2005, c. 38, s. 153; 2006, c. 36, s. 75; 2011, c. 6, s. 158; 2015, c. 21, s. 293.

2011-06-06

752.0.18. For the purposes of sections 358.0.1 and 752.0.11 to 752.0.14, “practitioner” means

(a)  a person practising a profession within the scope of which health-related care and treatments are provided to individuals, unless the person is practising a profession described in the second paragraph, in which case, a person practising such a profession in respect of the services mentioned in that paragraph, and who is authorized to practise such a profession in accordance with

i.  the laws of the jurisdiction in which services are rendered, in the case of services rendered by such a person to an individual,

ii.  the laws of the jurisdiction in which an individual resides or of a province, in the case of a certificate issued by such a person in respect of that individual, or

iii.  the laws of the jurisdiction in which an individual resides, of a province or of the jurisdiction in which the property is provided, in the case of a prescription issued by such a person for property to be provided to or for the use of the individual;

(b)  a person practising the profession of homeopath, naturopath, osteopath or phytotherapist, in respect of the services the person provides in that capacity;

(c)  a person practising the profession of psychoanalyst or sexologist, in respect of therapy services; and

(d)  a person practising the profession of psychotherapist, in respect of therapy and rehabilitation services.

The professions to which subparagraph a of the first paragraph refers are

(a)  the profession of psychologist, in respect of therapy and rehabilitation services;

(b)  the profession of social worker, in respect of psychotherapy services and rehabilitation services for accident victims or persons suffering from an illness or disability; and

(c)  the profession of vocational guidance counsellor or psychoeducator, in respect of psychotherapy services, if the person practising the profession is duly certified as a psychotherapist by the Ordre des conseillers et conseillères d’orientation et des psychoéducateurs et psychoéducatrices du Québec.

For the purposes of sections 752.0.11 to 752.0.14, 1029.8.66.1 and 1029.8.67 to 1029.8.81, a reference to an audiologist, dentist, occupational therapist, nurse, physician, optometrist, speech-language pathologist, pharmacist, physiotherapist or psychologist is a reference to a person authorized to practise as such in accordance with any of subparagraphs i to iii of subparagraph a of the first paragraph.

1989, c. 5, s. 104; 1990, c. 59, s. 291; 1995, c. 1, s. 82; 1997, c. 14, s. 290; 2000, c. 5, s. 167; 2001, c. 53, s. 118; 2003, c. 2, s. 225; 2005, c. 38, s. 153; 2006, c. 36, s. 75; 2011, c. 6, s. 158.

2006-12-06

752.0.18. For the purposes of sections 358.0.1 and 752.0.11 to 752.0.14, “practitioner” means

(a)  a person practising a profession within the scope of which health-related care and treatments are provided to individuals, unless the person is practising a profession described in the second paragraph, in which case, a person practising such a profession in respect of the services mentioned in that paragraph, and who is authorized to practise such a profession in accordance with

i.  the laws of the jurisdiction in which services are rendered, in the case of services rendered by such a person to an individual,

ii.  the laws of the jurisdiction in which an individual resides or of a province, in the case of a certificate issued by such a person in respect of that individual, or

iii.  the laws of the jurisdiction in which an individual resides, of a province or of the jurisdiction in which the property is provided, in the case of a prescription issued by such a person for property to be provided to or for the use of the individual;

(b)  a person practising the profession of homeopath, naturopath, osteopath or phytotherapist, in respect of the services the person provides in that capacity;

(c)  a person practising the profession of psychoanalyst or sexologist, in respect of therapy services; and

(d)  a person practising the profession of psychotherapist, in respect of therapy and rehabilitation services.

The professions to which subparagraph a of the first paragraph refers are

(a)  the profession of psychologist, in respect of therapy and rehabilitation services;

(b)  the profession of social worker, in respect of psychotherapy services and rehabilitation services for accident victims or persons suffering from an illness or disability; and

(c)  the profession of vocational guidance counsellor or psychoeducator, in respect of psychotherapy services, if the person practising the profession is duly certified as a psychotherapist by the Ordre des conseillers et conseillères d’orientation et des psychoéducateurs et psychoéducatrices du Québec.

For the purposes of sections 752.0.11 to 752.0.14 and 1029.8.67 to 1029.8.81, a reference to an audiologist, dentist, occupational therapist, nurse, physician, optometrist, speech-language pathologist, pharmacist, physiotherapist or psychologist is a reference to a person authorized to practise as such in accordance with any of subparagraphs i to iii of subparagraph a of the first paragraph.

1989, c. 5, s. 104; 1990, c. 59, s. 291; 1995, c. 1, s. 82; 1997, c. 14, s. 290; 2000, c. 5, s. 167; 2001, c. 53, s. 118; 2003, c. 2, s. 225; 2005, c. 38, s. 153; 2006, c. 36, s. 75.

2006-03-01

752.0.18. For the purposes of sections 358.0.1, 752.0.11 to 752.0.14 and 1029.8.67 to 1029.8.81, "practitioner" means

(a)  a person practising a profession within the scope of which health-related care and treatments are provided to individuals, unless the person is practising a profession described in the second paragraph, in which case, a person practising such a profession in respect of the services mentioned in that paragraph, and who is authorized to practise such a profession in accordance with

i.  the laws of the jurisdiction in which services are rendered, in the case of services rendered by such a person to an individual,

ii.  the laws of the jurisdiction in which an individual resides or of a province, in the case of a certificate issued by such a person in respect of that individual, or

iii.  the laws of the jurisdiction in which an individual resides, of a province or of the jurisdiction in which the property is provided, in the case of a prescription issued by such a person for property to be provided to or for the use of the individual;

(b)  a person practising the profession of homeopath, naturopath, osteopath or phytotherapist, in respect of the services the person provides in that capacity;

(c)  a person practising the profession of psychoanalyst or sexologist, in respect of therapy services; and

(d)  a person practising the profession of psychotherapist, in respect of therapy and rehabilitation services.

The professions to which subparagraph a of the first paragraph refers are

(a)  the profession of psychologist, in respect of therapy and rehabilitation services;

(b)  the profession of social worker, in respect of psychotherapy services and rehabilitation services for accident victims or persons suffering from an illness or disability; and

(c)  the profession of vocational guidance counsellor or psychoeducator, in respect of psychotherapy services, if the person practising the profession is duly certified as a psychotherapist by the Ordre des conseillers et conseillères d’orientation et des psychoéducateurs et psychoéducatrices du Québec.

For the purposes of sections 752.0.11 to 752.0.14 and 1029.8.67 to 1029.8.81, a reference to an audiologist, dentist, occupational therapist, nurse, physician, optometrist, speech-language pathologist, pharmacist or psychologist is a reference to a person authorized to practise as such in accordance with any of subparagraphs i to iii of subparagraph a of the first paragraph.

1989, c. 5, s. 104; 1990, c. 59, s. 291; 1995, c. 1, s. 82; 1997, c. 14, s. 290; 2000, c. 5, s. 167; 2001, c. 53, s. 118; 2003, c. 2, s. 225; 2005, c.  38, s. 153.