The CRA clarified that payments made for reiki treatments administered by reiki practitioners, involving energy guidance through hand movements over the body, won't meet the criteria for medical expenses under s. 118.4(2)(a). This ruling is due to the absence of specific authorization for reiki practice in Canadian jurisdictions, which excludes reiki practitioners from the definition of medical practitioners.
However, there's an exception if registered massage therapists, sanctioned by the College of Massage Therapists of Ontario, incorporate "First Degree Reiki" into massage therapy sessions. In such cases, their services remain classified as registered massage therapy, making the associated fees eligible for medical expense claims.
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