Have a diagnosed learning disability and need educational tutoring? If you have a note from a medical professional certifying the need for a professional tutor, you can add these costs to your medical expenses at tax time. Tutoring is also a medical expense if you or a dependent face an “impairment to mental functions”.
“Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed.”
The Canada Revenue Agency
The CRA provides a definition of what constitutes impairments in mental functions in their Resources for the Disability Tax Credit. You can read more about this here. You do not need to be approved for the Disability Tax Credit to claim tutoring as a medical expense.
NOTE: To be considered a tutoring expense, the service cannot be provided by a family member and has to be provided by someone who regularly provides tutoring. It must be the tutor’s business/job and they must provide those services to other individuals.
While you’re thinking about the medical expenses you and your family have at tax time, don’t forget to check out all of the other credits available to Canadians struggling with physical and/or mental impairments:
If you have any questions about your medical expenses you can ask a trusted accountant, or contact the CRA directly at 1-800-959-8281. For Teletypewriter (TTY) users and Video Relay Service (Canada VRS) users and if you use a TTY for a hearing or speech impairment, call 1-800-665-0354.
