Tutoring Services

Are tutoring services CRA eligible in Canada?

Conditionally. Tutoring services are CRA-eligible medical expenses when provided to a person with a learning disability or a mental impairment, and a medical practitioner has certified in writing that the tutoring is necessary because of that disability or impairment. General academic tutoring does not qualify. Because qualifying tutoring is a CRA-eligible medical expense, it can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• The person receiving tutoring must have a learning disability (such as dyslexia or dyscalculia) or a mental impairment — either qualifies independently
• A medical practitioner must certify in writing that the person has the disability or impairment and that tutoring is required because of it — certifying practitioners typically include a physician, psychologist, or nurse practitioner
• The tutoring must be supplementary to the person's primary education — it cannot replace regular schooling
• The tutor must be a person ordinarily engaged in the business of providing tutoring services to persons who are not related to the payee
• Payment must not be made to a person related to the payee

What Does Not Qualify

• General academic tutoring without a certified learning disability or mental impairment
• Test preparation or exam coaching
• Enrichment programs or advanced learning courses
• Tutoring from someone not ordinarily in the business of providing tutoring services
• Tutoring paid to a person related to the payee

Good to Know

• Documents to keep: Written certification from a physician, psychologist, or nurse practitioner, a signed T2201, and receipts showing the tutor's name and business, dates, and amounts paid.

Frequently Asked Questions

Are tutoring services CRA eligible?

Conditionally, under paragraph 118.2(2)(l.91). Written certification from a medical practitioner is required — typically a physician, psychologist, or nurse practitioner.

Can I claim tutoring services through my HSA?

Yes, if the tutoring meets the CRA conditions above.

What is the difference between a learning disability and a mental impairment?

The CRA lists both as separate qualifying conditions but does not define or list specific conditions that fall under each term. What matters is the written certification from a medical practitioner confirming the condition and the need for tutoring.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Tutoring services".