School for Persons with a Mental or Physical Impairment

Is school for persons with a mental or physical impairment CRA eligible in Canada?

Yes. Fees paid for the care or care and training of a patient at a specialized school, institution, or other place are eligible under the Medical Expense Tax Credit (METC) and can be reimbursed through a Health Spending Account (HSA), when the school provides specialized equipment, facilities, or personnel for the patient's specific impairment. Written certification is required.

Under paragraph 118.2(2)(e) of the Income Tax Act (discussed in Income Tax Folio S1-F1-C1 paragraphs 1.56–1.63), the cost of care or care and training at a school is an eligible medical expense where three conditions are met: (1) the patient has a physical or mental handicap; (2) the patient requires the specialized equipment, facilities, or personnel provided by that school; and (3) an appropriately qualified person has certified in writing that the impairment is the reason the patient needs those specialized resources.

What Qualifies

• Tuition and fees at a school that provides specialized care and training for students with autism spectrum disorder
• Fees at an institution specifically designed for students with learning disabilities, hearing impairments, visual impairments, or physical disabilities
• Costs at a residential or day school where the personnel are specifically trained to support the student's particular impairment
• Care provided at a detoxification clinic or specialized treatment center that meets the conditions in paragraph 118.2(2)(e)

What Does Not Qualify

• General private school tuition without a disability-specific care and training program
• After-school tutoring for academic improvement without a diagnosed impairment
• Attendance at a school that is beneficial but not required for the person's impairment

Frequently Asked Questions

Is school for persons with a mental or physical impairment CRA eligible?

Yes, under paragraph 118.2(2)(e), provided the school offers specialized care and training for the patient's specific impairment and written certification confirms the medical need.

Can I claim specialized school fees through my HSA?

Yes. Submit receipts from the school along with written certification from a qualified person confirming the impairment and the need for the school's specialized resources.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Care in an institution and care and training in a school".