Medical Expense Tax Credit
The cost of the following item may be eligible to be claimed at line 330 orused in the calculation for a claim at line 331 for dependent relatives on your income tax form.
Recently the question about tutoring has come up and I thought I'd share some work that Claudette Laroque, the communications expert on staff at LDAC and I co-authored in 2011. Claudette and I served on the Disability Advisory Committee to advise CRA about disability administration from 2005 to 2010.
www.ldac-acta.ca
Tutoring Services for persons with learning disabilities
For persons with learning disabilities, Canada Revue Agency has expanded the list of expenses eligible for the METC to include tutoring for persons with learning disabilities.
For persons with learning disabilities, Canada Revue Agency has expanded the list of expenses eligible for the METC to include tutoring for persons with learning disabilities.
1. to remedy basic academic skills notably reading, spelling, written expression and mathematics when the delay in acquisition of basic academic skills is secondary to specific learning disabilities.
2. to remedy deficits and maximize strengths in the learning disabilities profile including organizational strategies, study skills, time management, coordination activities, social skills training, strategies to improve attention, memory, reasoning, logic, communication, and non-verbal visual-perceptual abilities.
To be eligible, the following information must be provided:
- tutoring services are supplemented to the individual's primary education;
- a medical practitioner prescribes in writing that the individual is a person who because of a learning disability requires the tutoring services to supplement the individual’s primary education and;
- a letter from the school principal/resource teacher confirming the diagnosis of learning disabilities, and the need for tutoring services to supplement the child’s education;
- a letter from the tutoring business certifying that the child is in receipt of tutoring services because of his learning disability along with starting date and a detailed description of the child’s program with the tutor related to his/her learning disabilities;
- tutoring is provided by someone ordinarily engaged in the business of providing tutoring services to the public and is not related to the patient.
For more information on medical expenses please visit the Canada Revenue Agency website at http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwbl-eng.htmlits income tax guides or from any tax service office.
Tax decisions should not be made simply on the basis of this information fact sheet. You are advised to photocopy this post and give a copy to your tax advisor. For further information contact your regional taxation office. Addresses and telephone numbers are listed in the government section of most telephone books.
You may wish to refer to S. 118.2(2) of the Income Tax Act on the Justice website for the exact wording of the current version of the Act,
referencing in particular these sub-sections:
(l.8) for reasonable expenses (other than amounts paid to a person who was at the time of the payment the individual’s spouse or common-law partner or a person under 18 years of age) to train the individual, or a person related to the individual, if the training relates to the mental or physical infirmity of a person who
(i) is related to the individual, and
(ii) is a member of the individual’s household or is dependent on the individual for support;
(i) because of the patient’s impairment, an amount may be deducted under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year in which the remuneration is paid,
(ii) the therapy is prescribed by, and administered under the general supervision of,
(A) a medical doctor or a psychologist, in the case of mental impairment, and
(B) a medical doctor or an occupational therapist, in the case of a physical impairment,
(iii) at the time the remuneration is paid, the payee is neither the individual’s spouse nor an individual who is under 18 years of age, and
(iv) each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number;
(l.91) as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, the patient who(i) has a learning disability or a mental impairment, and
(ii) has been certified in writing by a medical practitioner to be a person who, because of that disability or impairment, requires those services,
if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee.
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