1.28 Payments made to corporations, partnerships, societies and associations for medical services rendered by their employees or partners are eligible medical expenses only where the person who provided the service is a medical practitioner, dentist or nurse authorized to practice in accordance with the laws discussed in ¶1.21(a) - ©, and the service provided was a medical or dental service. For example, fees paid to a weight-loss clinic for therapeutic or rehabilitative treatments for the purpose of treating obesity, or fees paid to a registered charity for physiotherapy treatments are eligible medical expenses only to the extent that the treatments were administered by a medical practitioner acting within the scope of his or her professional training. The fact that the receipt for medical services may be issued by the corporation, partnership, society or association, rather than the medical professional who provided the service will not in and of itself result in the expense being disallowed as an eligible medical expense. http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c1-eng.html