I would think it would depend upon how tightly one defines the word relationship. I see the therapist as someone I pay because she (I certainly hope) has more knowledge about how to do therapy than I do and/or as rent for a very high placed space for me to try and work out some things and she sits there as the representative other human in the room. For me, relationship as a personal thing is not something I seek from a therapist. It is a professional situation. I don't actually think about whether the dentist and I have a relationship either - but I would be able to use the word if necessary in the same manner with regard to dentist, accountant or therapist.