Medical Expenses - Tutoring Services

CRA Tax Credit

Medical Expenses – Tutoring Services

January 13, 2017
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Tutoring services

Income Tax Act Section 118.2(2)(l.91) provides that eligible medical expenses may include amounts paid as remuneration for tutoring services provided to a patient where the following conditions are satisfied:

  • the tutoring is supplementary to the primary education of the patient;
  • the patient has a learning disability or a mental impairment;
  • a medical practitioner has certified in writing that the patient requires the tutoring services because of that disability or impairment; and
  • the payment must be made to a person ordinarily engaged in the business of providing tutoring services to persons who are not related to the payee.
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