Tutoring Services Eligible for Medical Expenses

Tutoring Services Eligible for Medical Expenses

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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